How would you describe the ultimate sheer tights? What should the look like? I would say very thin, very tight, no wrinkles, no “sparks” on the “edge”, just a thin razor sharp stripe of the reflected light, very transparent like a film. Latex is an obvious choice here (see Transparent rubber tights forum thread and latex pantyhose on eBay).
Condoms! If not pantyhose or stockings, condoms can be used as socks. And they come in different colours and flavours (I have another strange dream – latex/condom covered foot as a gag ;-P )
See 29 photos below.