Rav Eliyashiv and Rav Shlomo Zalman Zatsal both lived very frugally and didnt have or spend money on extras. if you could polish your shoes to make them presentable for shabbos, fine. if you anyway have several pairs of shoes , then of course keep a pair special for Shabbos. as far as girls and women ,generally Shabbos shoes are less sturdy and prettier than strong everyday shoes. so its nice le’kavos shabbos to have them if you can afford it.
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