Hi DMB.
This might be HOOVES as the hoof of a cow (a 'lower') is equivalent to human digits/fingers/toes. 'Hoove' is also an old word meaning to loiter or linger.
An earlier thought I had was OTIOSE meaning, amongst other things, indolent/lazy and sounding a bit like 'o toes' but I've gone off that idea.
Best Wishes.
JimC