Reference: Fataawa wa Rasaa.il Shaykh ‘Abdur-Razzaaq ‘Afeefee – Volume 1, Page 188, Fatwa No.16
Question: What is the ruling regarding a worshipper placing his shoes in front of him and adopting them as his sutrah?
Response: It is not good to use shoes as a sutrah. However, if he fears they will be stolen, then there is no harm in placing them in front of him.