If by SFW tickling you mean fully clothed/no tickling of erogenous zones then I believe it has SFW tickling only. I played through a bit of the beginning of it (about 6 or 7 tickling scenes) and all of them were foot focused scenes with the characters fully clothed besides footwear so far. There is a Walkthrough and an ending guide that both come with the game (at least where I downloaded it from) but these are called Old Walkthrough and Old ending guide so maybe the game was updated since those were written. That being said the guides seem very comprehensive and cover from what I can discern most of the game.
It has NSFW content, boob tickling mostly but a few scenes that are a bit more steamy and no change in sprites, but much later. The guide itself was a file within the download from TMF. Along with a map, both of which without make the game incredibly tough to advance since it's more sandbox than linear story. So, like Kowakuma said above. 
for the "complete" verson, most recently updated with the file names still "old" within the names, admittedly by the dev, not updated, but there is a changelog as well that indicates some new things and what to keep an eye out for. I honestly had three wordpad docs, the map, and the game launched at once for cross-referencing, but that's because I'm a completionist snob type, and am rabid for foot-tickling content.
PS: I also am trying to twist the arm of Animewatcher on DeviantArt to complete, or at least, advance with "The Laughing Isles" since the game is outstanding for foot tickling content, also.
If anyone else 'watch'es them on there or is in good, let's try to nudge them.
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for the "complete" verson, most recently updated with the file names still "old" within the names, admittedly by the dev, not updated, but there is a changelog as well that indicates some new things and what to keep an eye out for. I honestly had three wordpad docs, the map, and the game launched at once for cross-referencing, but that's because I'm a completionist snob type, and am rabid for foot-tickling content.
PS: I also am trying to twist the arm of Animewatcher on DeviantArt to complete, or at least, advance with "The Laughing Isles" since the game is outstanding for foot tickling content, also.
If anyone else 'watch'es them on there or is in good, let's try to nudge them.
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