When the lee is tied up but not blindfolded, I like hovering my hands millimeters above the lee and making a tickling motion with my hands but not actually making contact. Most lees can't help but to giggle a bunch anyway, which leads to me saying things to the effect of "why are you laughing so much, I'm not even tickling you?"
Another concept I like is tying up and blindfolding a lee, telling them exactly how and where I'm going to tickle them, but also waiting a random time between 5-20 minutes before starting, and then starting quickly and ruthlessly. The anticipation that builds up when leaving them with nothing but their thoughts and the not knowing when the tickling will start can be worse than the tickling…
Another thing I like is tickling a lee that's not tied up that really really really enjoys it, but for me to keep tickling them, they must repeatedly and loudly beg me to continue tickling them and not try to pull away too much or push me away too much. So many lees get embarrassed and find it difficult to do, which is really fucking cute.