Back massages are more normal and easier to do. I wouldn't have anything against massaging my future girlfriend's feet though. Obviously not early on, like the first date. You have to really know the person to do something so intimate.
I'm not real big on touching feet, but if my future husband wanted me to massage his (clean!) feet, I would do it for him knowing it'd make him happy and take some stress off. I've never had a professional massage (the thought of someone else I don't know massaging me just weirds me out), but I like shoulder/back massages more than a foot massage. My feet are ticklish! However, I'm particular about the back massages. I used to hate them because the only ones I had experienced were painful because they were way too rough. It was like they wanted to dig their fingers in enough to pull my muscles out. But a couple years ago I briefly experienced a shoulder massage that made me feel like I was melting, it was so relaxing.
Hand massages are nice too.