Sokuatsu is done on a receiver lying on the floor.

These are things you need:

Mattress or something to lie on the floor
A towel for the receiver’s face
A pair of socks (thinner cotton socks or 5-toe socks are the best for mobility and feel. If there is Daiso nearby, you can get a pair for $1.50.)
Clean feet (Nobody wants to be stepped on with dirty feet even with socks. Clean your feet before practicing.)
Optional: A chair with a high back to hold on to if you can’t stand with one foot comfortably and if you want to practice Sokuatsu sitting

Daiso is a Japanese 100-yen store. In the US almost everything is $1.50. They have over 5,000 stores worldwide. There may be one in your area too.

Daiso Store Locator:

https://www.daisojapan.com/t-about%20us.aspx

3. What You Need