Note that with your first example, "smell" is a non-action verb because it's you, not the food, that's doing the smelling!
In the second example, it's the actual dog that's actively smelling his feet.
So we're talking about two different meanings of the verb "smell."
"Mmm, this soup smells so good!" The soup is giving off a nice smell. Non-action verb.
"Oh, the dog is smelling its feet." The dog is sniffing its feet. Action verb.
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