The interior contains a display window that can be seen from the outside which shows purses also available in the store. This goes for both episodes it appears in. It sells shoes and other footwear, hence the name.
The exterior of Shoes looks like an average Bikini Bottom shop building. A display window is seen from outside. In "Whale of a Birthday" and "Mall Girl Pearl," it appears as one of the many stores in the Bikini Bottom Mall.