Finally the next head-first sinking manip and the following story. It is in fact I dream, I had over a year ago, but I wrote the details down the day after. This is only part 1.
I let out a few parts, however if you want to read the real R-rated version, ask me.^^
The pale feet belong to Amy and the tanned ones belong to Zoey.
Begin:
I don't know, how I got here or where I am. It is definitely a town, but not one I ever visited. At least I can't recall it. I am standing on a circular plaza surrounded by old buildings, which let me think, because of their architecture that the town must be located somewhere in Germany. Many people cross the plaza, but they seem kind of ghostly. Their skin looks translucent and they don't notice me. Some of them even walk straigt through me. I decide to look around and suddenly see two girls, which aren't as the other people. They are definitely here and when I came nearer, they indeed notice me and one speaks to me:
>>Hi mister! Fine to see someone normal here.<<
She has a bright smile, well tanned skin, dark brown hair bound to a pony-tail and wears light blue worn out jeans, a green tank-top and no shoes. Just like the other girl, who is barefoot too, her soles are wonderfully dirty from walking around in the city for quite some time.
>>I support that, lol.<<, I say: >>Does anyone of you know whats going on?<<
>>Partly. Zoey and I are here for hours, but those people are the same, since we are here. Oh, and I am Amy<<, the other girl tells me.
She has pale skin, open blonde hair and blue eyes. Amy wears dark blue jeans, a blue shirt and a hippie-hairband.

>>Well, okay. Zoey and Amy, what are we gonna do? Any suggestions.<<, I ask them and immediately both get up.

>>Come with us.<<, Zoey says and without asking more questions, I simply follow them. What am I supposed to do anyway?

I follow them into a narrow street, which leads us to another, but much smaller plaza. It is completely free from people.
Suddenly they stop.
>>We are here!<<, Amy tells me, and I say: >>And now?<<
>>Have fun, "INSERT MY NAME HERE" <<, Amy says, smiling at me and I suddenly realise that I never told them my name.

Before I could say more, both girls bend down and stick their heads into a puddle of mud straight in front of us, which I swear, hasn't been there before. The mud is grey just like the cobble stones of the street, which seem to break down into many little pieces. Unbelieving I stare at the bodies of the two girls sinking deeper. I don't know why they do this, but it seems not to be that much of a big deal for them and I now even start to realise what she mean before. Those girl know me better than I expected. Especially when Zoey moved her toes as if she invited me to come nearer.
I don't want to lose time and so I kneel down in front of Zoeys dirty feet, which she scrunched right in front of my eyes. At this time her knee was already vanishing into the mud. I touch the soles, knead them and smell them. They smell so natural but still industrial at the same time, if you know what I mean. Fine scents mixed with the smell of the street.

At last my brain finally realises that I am inside a dream and from now on, nothing matters. (Of course the facts pointed this out way earlier, but dreaming is a strange subject)

I start licking across her soles, while trying to hold them, just to prevent her from sinking deeper, but it was pointless. I hurry up and worship her toes, nearly diving into the mud myself.
Every few seconds I look at Amy's kicking feet, as it would be a shame, if I only caress Zoey's feet, while Amy's feet vanish untouched.
Finally I decide to change position, quickly roll over and go down on Amy's feet. Her soles are much softer than Zoey's and even smell different. Sweeter. Meanwhile they don't stop sinking and the mud reach their ankles. Still I am licking Amy's feet clean, wrap my tongue around her toes and massage her heels at the same time. I am so deepened that I stop realising everything around me. Only when the mud finally reaches their heels, I stop and decide to admire the last views of the girls. Centimeter after Centimeter of their wonderful feet vanish until even their struggling toes disappear. Then I realise my mistake. The stones beneath me have vanished too and so I accept that there is no chance for me to escape. It took by far not as long for me to vanish into the mud, as it took the devour the girls....
But this isn't the end of the dream, it had just begun.