Location
Localized in the supine position. On the sole, in the depression when the foot is in plantar flexion, approximately at the anterior third and the posterior two thirds of the line from the web between the second and third toes to the back of the heel. (Fig.38)

Regional Anatomy
Skin--subcutaneous tissue--plantar aponeurosis (metatarsal aponeurosis)--the second common plantar digital nerve--the second lumbricales. Superficial layer, the branches of  the medial plantar nerve; deep layer, the second common plantar digital nerve, and the second common plantar digital artery and vein.