design-themes/theme_test_custo/views/footer.xml

<?xml version="1.0" encoding="utf-8"?>
<odoo>

<!-- Theme Footer - Option -->
<template id="template_footer_opt" inherit_id="website.snippet_options" name="Test Theme Custom Footer Template - Option">
    <xpath expr="//we-select[@data-variable='footer-template']" position="inside">
        <we-button title="Custom Theme"
            data-customize-website-views="theme_test_custo.template_footer_custom"
            data-customize-website-variable="'custom-theme'"
            data-img="/theme_test_custo/static/src/img/template_footer_opt.svg"/>
    </xpath>
</template>

<!-- Theme Footer - Layout -->
<template id="template_footer_custom" inherit_id="website.layout" name="Test Theme Custom Footer Template">
    <xpath expr="//div[@id='footer']" position="replace">
        <div id="footer" class="oe_structure oe_structure_solo" t-ignore="true" t-if="not no_footer">
            <section class="s_text_block pt24 pb24" data-snippet="s_text_block" data-name="Text">
                <div class="container-fluid px-lg-5">
                    <div class="row">
                        <div class="col-lg-1 offset-lg-2 pt24 pb24">
                            <img src="/web/image/theme_test_custo.logo" class="img-fluid rounded-circle" alt=""/>
                        </div>
                        <div class="col-lg-6 pt24 pb24 text-center">
                            <h5 class="mb-4">Useful Links</h5>
                            <ul class="list-unstyled">
                                <t t-set="animal_menu" t-value="request.env.ref('theme_test_custo.main_menu_animals')"/>
                                <li t-foreach="request.env['website.menu'].search([('theme_template_id', '=', animal_menu.id), ('website_id', '=', request.website.id)]).child_id" t-as="menu">
                                    <a t-att-href="menu.url" t-esc="menu.name"/>
                                </li>
                            </ul>
                        </div>
                        <div class="col-lg-1 pt24 pb24">
                            <img src="/web/image/theme_test_custo.logo" class="img-fluid rounded-circle" alt=""/>
                        </div>
                    </div>
                </div>
            </section>
        </div>
    </xpath>
</template>

</odoo>