High-end leather shoes are primarily crafted from animal hide; top-grain cowhide is prized for retaining its natural grain, offering a distinct texture and superior abrasion resistance, while split-grain cowhide undergoes a coating process to achieve a smoother surface finish.
Sheepskin is commonly used for the lining; its soft, supple texture minimizes friction against the foot, enhancing comfort during prolonged wear. The outsole features non-slip expanded rubber-lightened through the foaming process while retaining the material's durability and traction-making it suitable for wet, snowy, or slippery conditions. Insoles are predominantly made of cowhide, which offers better breathability than synthetic materials, helping to reduce heat and stuffiness.