Layers of the Plantar Foot

Dorsal Layer
Extensor digitorum brevis

First Plantar Layer

Most superficial of all the layers
Muscles
abductor hallucis
flexor digitorum brevis (FDB)
abductor digiti minimi

Second Plantar Layer

Muscles
quadratus plantae
lumbrical muscles
Tendons
flexor digitorum longus (FDL)
flexor hallucis longus (FHL)
Neurovascular structures
medial and lateral plantar arteries

Third Plantar Layer

Muscles
flexor hallucis brevis
oblique and transverse heads of the adductor hallucis
flexor digiti minimi brevis

Fourth Plantar Layer

Deepest layer
Muscles
dorsal interosseous
plantar interosseus
Tendons
peroneus longus
tibialis posterior
 both tendons travel to their insertion point via fibro-osseus
tunnels