Seeing a player’s foot up high, new parents often yell: “C’mon ref, high kicking!”
In fact, soccer has no “high kicking” foul, but rather “dangerous play”.
Kicking high can be dangerous to a nearby opponent; a kick to the head can be painful.
Kicking high is not dangerous if no opponent is nearby (teammates don’t count; a player can’t foul a teammate or themselves).
Refs usually call dangerous play if a foot is near an opponent’s chest or head. But if no opponent is near, or the opponent is behind the kicker, refs usually won’t make a call.
BTW, another dangerous play is a player playing the ball while the player is on the ground (usually after a fall), with an opponent challenging. Such play is dangerous because the opponent might trip, or may have to hold back to avoid kicking that player. But as above, playing on the ground is not dangerous if no opponent is challenging.