Laos

In Laos your head is 'high', your feet 'low', using your feet for anything other than walking or playing sports is generally considered rude. Do not point with your feet or toes and do not have your feet raised or propped up on tables. Isn't this interesting, it is bascially the same situation found in Arab countries. But a savvy traveler will understand that the method behind the idea is the religion.
Remember most all Muslim countries believe that the head is the closest part of the body to "God" so is therefore sacred while the feet are closest to...well you know where. So in Laos which is a Buddist country, they believe in almost the same idea.