Everybody Loves Raymond, Season 1

[Ray puts away tax papers and sits next to Debra]

Debra:
You promised you'd get this done!

Ray:
That's not the point. The point is that... I will rub your feet!

Debra:
You gotta, you gotta get this done.

[Ray pulls off Debra's socks and starts rubbing her bare feet]

Ray:
Don't worry, in fact the whole idea of rubbing feet makes me sick.

Debra:
Just shut up and rub.

[Ray continues to massage her feet, but starts tickling them as well]

Debra:
That's not rubbing, that's tickling!

[Robert walks in]

Robert:
Glad to see you're not busy.

[Ray is still caressing Debra's bare feet]

Ray:
What makes you think we're not busy, Rob?