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The length of the line affects the angle of the view of the foot. The distance of the triangle's base may depend on how big you want the toes to look. You might want to vary the sizes as toes have different sizes. The ovals' sizes should not be more than around half compared to that of the circle's and one oval should be higher than the other.
Draw a circle  Draw a line approximately 1.5 times the circle's diameter, from the bottom and upwards through its center. Draw a triangle with two sides touching the circle and intersecting with the line's tip at the top. Draw five circles or ovals across the base of the triangle for toes. Draw two ovals overlapping the circle towards the center line. Draw the final outline of the foot and erase guide lines. Draw toenails or any other details you'd want for your foot. Color the drawing.