Usually when playing any instrument, if I'm tapping my foot:
If the music is 4/4 ("common time", 4 beats per measure) I'll tap on the 1st and 3rd beat in each measure. In other words, ONE two THREE four.
If Im playing a waltz or 3/4 tune (3 beats per measure), I'll tap my foot only on the ONE beat in each measure... ONE two three. I hope that helps.