HE KNOWS WHAT THEY ARE. (He doesn't know that super cute belly is gonna get it too, tho.) Love this piece, and his expression :D

To tickle your belly and feet non stop even when you beg .

So.....good intentions ;3!

Like this even more than the pic together with Sonic xP
You did a really good on Tails' body proportions here, he looks chubby and curvy, just like he's supposed to look like!
Good work on those little helpless bare feet x3
And what the intentions are? Well, first of all he would need to be firmly gagged to prevent him from asking such things
Afterwards he should get tied up with a little bit more rope - just to make sure - and then his helpless pudgy belly and his bare feet would get some insanely long tickle torture
Very good drawing, would like to see more Tails from you