This is the custom built Allis garden tractor I built. Both rear axles are powered giving it 4 wheel drive. The axles are run off of the same clutch but are shifted seperatly. The rear axle is on a 4 bar linkage that lets it go 6 inches up or down.
The foot rests are hard to see in this picture. They are a flat foot rest bolted to the bottom of the frame. It just happens that in this picture all you see of them is the edge. This style tractor is often reffered to as the " foot dragger " as it has no running boards.