A very niche fetish, but I get the appeal. Imagine finding a freshly-severed leg still in full footwear. Now imagine gently taking the shoe/boot off and being first hit by a musky sweet scent. Then imagine slowly taking off the sock, slightly damp from a final release of sweat, exposing first his ankle... then his soles and tops... and finally his toes.
It's almost like a sexy unwrapping, only the leg is a gift and what lies within is a perfect male foot at your disposal. I could personally have a lot of fun with that.