Answered by Shaykh Faraz Rabbani
In the Hanafi madhhab (Allah bless our Imams and masters, Ameen!) while standing one looks at the floor where one’s head is placed, while bowing one looks at the back of one’s feet, while prostrating one looks at one’s nose, while sitting one looks at one’s chest, and while making salaam one looks at one’s shoulders. Is this correct?
While bowing, one looks at the top of one’s feet. While sitting, one looks at one’s thighs. Otherwise, correct. [Ibn Abidin]