Sneaky Shoes can be bought from shops or be crafted from the players menu, the recipe for it will be randomly generated into the world.
The shoes will wear off when the player walks, sprints or sneaks about. If the player doesn't want to get caught red handed while sneaking around in an area because their shoes broke, it's best that they stock up on a couple and reserve them for sneaky situations.
The shoes from the icon appear to be purely black cordovan shoes with tape wrapped all over it, whilst the shoes in game appear to be black cordovan shoes with cloth scraps taped to the bottom. This would make sense as cloth scraps are needed to craft them in the first place.