Now once again select the poly faces of the second finger to create the last toe hold down shift key and click drag it and use Clone To Element option and then scale it down and match the toe to the background reference image. Select poly faces of foot and delete them and then ‘RING’ it and then use ‘CONNECT’ tool to add one Segment in the middle. Now once use ‘TARGET WELD’ and attach the baby toe properly and refine the shape exactly as shown below.

Now let us tweak a bit to smooth out the heel by adding segments as shown below.

That is I think we are finished modeling the foot and the resultant model should be similar to the one shown below. I hope by going through this tutorial you have learned few basics in modeling. If you want to add shoes then I would recommend you not to model the toe area. Just leave it flat with no details.