No, I do not like to smell your feet while taking a test that goes for 1/3 my semester grade.

PLEASE DO NOT TAKE YOUR SHOES OFF DURING CLASS.
"But no one has ever complained!"
That's because no one has the guts to tell you.

Do you know how stinky some peoples' feet are?
Very stinky.
Last year in my math class, this guy who we will call "Bobert" would take his shoes off during class.
I had to sit in front of him at the time of a very important test that would determine if we'd go into algebra next year.
I was struggling in the class.

So. bobert takes his shoes off. The bottom of his sock was black. It stunk up the whole room. well, at least the desk.
"Bobert, put your friggin' shoes on. you're stinking up the place."
"my feet don't stink."
"YEAH, they do."
He put his shoes on, and once he did, everyone at my table literally took a deep breath in relief.

I passed the test. And when he put his shoes on, I realized that I got many mistakes. I was too distracted.
Now, he is in my algebra class. And all the other classes. And he is not stinking up the place anymore because he knows I will stab him with a pencil if he does.

I don't care if it's comfortable, unless you steam wash your feet every hour, then I don't want an excuse. Please be kind to people around you. that is...unless he/she is your enemy. Then feel free to take your shoes off.