There are no official standards nor ranking to determine which country has the best toes. This lack of data makes it impossible to determine which country has the best toes.
Experts argue that to have attractive feet, a person should fill a tub with hot water and soak their feet in it for around 15-30 minutes. Moisturise your feet daily immediately after soaking. A persons feet look the least attractive and shabby when they are dirty, dry and flaky. Apply some coconut oil to the feet before going to sleep, and sleep with socks on. Repeat the process daily for maximum results.