I think OLs are underrated. Gorgeous lavish women that always try to remain presentable and professional but with a flirtatious 'ara ara' vibe, that you can push to their limits and watch crumble as squirming and tears of laughter ruin their hair and their perfect make up (which makes them look even hotter, obviously). I particularly love the idea of them trying to resist it with flushed expressions and maybe just a hint of genuine innocence as light tickles turn into more intense stuff and they end up looking wild and lewd.
Plus all sorts of ticklish office shenanigans to boot: casual shoe dangling or sleeveless wearing to tease you with the spots she knows you love, being tickle harassed by your boss, being an underling that tickles your boss instead and keeps her on edge with random pokes on her sides or fingers sliding up bare legs to make her yelp in front of her colleagues (because you happen to know she's a tickle kinkster or whatever), a quick tickle session in the elevator before the big meeting so she's an anxious turned on wreck all throughout it, slow agonizing tickles on her soles while she's on an important business call and she has to keep a straight face, you name it.
Plus plus, sheer pantyhosed feet bruv. I cannot stretch this enough, and that is a very intended play on words.