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"Toes" is the title of a song recorded by the Zac Brown Band, an American country music band. Lead singer Zac Brown and bass guitarist John Driskell Hopkins co-wrote the song with Shawn Mullins and Wyatt Durette. It is the third single from Zac Brown Band's 2008 debut album The Foundation, as well as the third Top 10 country hit and second Number One for the band.

According to Brown, the song's music video includes a central character named "Floaty Boatwood" and several cameo appearances. including Kid Rock. This video is directed by Darren Doane.

Zac Brown wrote "Toes" with Wyatt Durette (with whom he co-wrote the band's first two singles, "Chicken Fried" and "Whatever It Is") along with the band's bass guitarist John Driskell Hopkins and musician Shawn Mullins. According to Brown, Durette called him at six o'clock one morning during his 30th birthday vacation in Key West, and provided him with the idea for the song.

In the song, the male narrator describes a relaxing trip to Mexico from Georgia, or "G-A". The song begins with the pre-chorus:

    I got my toes in the water, ass in the sand
    Not a worry in the world, a cold beer in my hand
    Life is good today
    Life is good today

Throughout the verses, he tells of the "pretty señoritas" and "muchachas" that he encounters, as well as multiple alcoholic drinks that he consumes. In the final prechorus, the narrator returns home and continues to relax there ("Just gonna prop up by the lake / With my ass in the lawn chair, toes in the clay / Not a worry in the world, a PBR on the way / Life is good today / Life is good today[…]").

The song has been met with positive critical reception, usually with comparisons to the musical styles of Jimmy Buffett. Mark Deming, in his Allmusic review of the album, compared "Toes" and "Where the Boat Leaves From" to Buffett's material, saying that both songs were "devoted to the joys of getting buzzed and playing music in some seaside locale with good weather". Pierce Greenberg of The 9513 also compared it to "Where the Boat Leaves From", saying that "Toes" had a "more refreshing look at the same 'let’s get away to the beach' theme" than that song did. Greenberg also said that "Toes" had "fun imagery and one fiesta of a chorus". Billboard critic Ken Tucker said that it was a "tropical treat" in his tradition, and Bobby Peacock of Roughstock said that it "may just be one of the best summer songs to hit country radio in quite some time."

The Foundation is the first major-label studio album by the Zac Brown Band, an American country music band. It was released on November 18, 2008. Originally slated for release on the Home Grown/Big Picture label, the album is distributed by Atlantic Records in association with those two labels. On December 2, 2009, the album was nominated for the Grammy Award for Best Country Album.


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