Provide children with old shoes-even old white leather tennis shoes. Provide shoe polish and allow the children to polish the shoes. This works well with white polish in a bottle with a sponge applicator.
Cut out or have your kids cut out pictures of all different kinds of shoes. Glue them to some construction paper or cardboard. Hold them up and ask the children to tell you about the person that wears the shoe. Use open ended questions. There is no wrong answer. You might want to record their answers and then transcribe them and make a book.
Open up a shoe store in your dramatic play area. Have the parents in your class donate old shoes (be sure to disinfect them with Lysol spray). Go to your local shoe store and see if you can get some shoe boxes, too. Add a cash register, several chairs, some measuring sticks, and voila you have a shoe store!