This is a sample of Icon Shoes. It's true that it's very disrespectful for the Buddha image to be put on shoes. Nothing bad is going to happen to the person wearing the shoes but it sends out the wrong message of not holding the dharma high. Can you imagine putting an image of Prophet Mohammed on the shoes?
The following is a write up from
www.thangkapaintings.com on the Perspectives on Use of Buddha Images:
"While the interpretations and meanings of Buddha images can vary, traditionally all Buddha images were made for religious purposes. Naturally, Buddhists can have strong feelings about the proper and respectful treatment appropriate for Buddha images. Observation of traditional guidelines shows respect for religious teachings and reinforces understanding. Failure to observe traditional guidelines shows disrespect and can be offensive.
The confusing aspect of these guidelines is that in different places there are different traditions for respectful treatment. For example, in Thailand many people wear small Buddha amulets because they like to have the Buddha's presence and sometimes they believe the amulet may provide some supernatural protection. In contrast, many Burmese believe it is improper to wear a Buddha amulet because the wearer shows disrespect by placing his head above the Buddha. In their own way both ideas are respectful. Another example is that the Burmese religious authorities have asked that images of the Buddha not be used in any business advertisement or promotion including book and magazine covers. They considered it improper to associate Buddhist imagery with any commercial activity or product. Many other Buddhists are less strict and accept Buddha images in conjunction with books or other materials about Buddhism. But most Buddhists agree that use of Buddha images in any commercial context other than promotion of Buddhist teaching is disrespectful
In view of the differing traditions, one can broadly say that a proper use of Buddha images is one that shows recognition and respect for the religious meaning. Proper uses could be described as a focus for meditation, a focus of worship, or a reminder of Buddhist doctrines. In keeping with the importance of these images, Buddhists also observe a variety of guidelines about placement of images within their homes:
Location of Buddha images:
In Southeast Asia , Buddha statues are normally placed in a location removed from ordinary worldly affairs. Many Thai and Burmese homes have a separate room, alcove, or cabinet for storage of religious images. But some people take another view and place a Buddha image in a place of prominence as a constant reminder of the importance of Buddhist teaching in all aspects of life.
Height of Buddha images:
Traditional practice was that images should be high enough that the image's feet were at or above the eye level of people in the room in order to avoid accidentally soiling the images. The Buddha image should be higher than any other figures displayed in the room. Elevation also serves as a reminder of the importance of avoiding pride and ego. From an esthetic point of view, some types of wooden images look less elegant viewed from above when you are looking into the grain."