Shoes is a shoe store that is located next to Tom's Toolery in the episode "Overbooked" In the Bikini Bottom Mall in the episode "Whale of a Birthday," the shoe store makes an appearance. It is also seen in the "The Abrasive Side" when SpongeBob and Patrick are getting on the bus.
The interior of Shoes is unknown except for a display window that can be seen from outside. This goes for both episodes it appears in. It is most likely that they sell shoes and outher foot things.
The exterior of Shoes looks like an average Bikini Bottom shop building. Outside you can see a display window. In "Whale of a Birthday," it appears as one of the many stores in the Bikini Bottom Mall.