Abstract: A panel shoe is provided. The shoe has a blank having a heel and an insole; a shoe upper assembly comprising a first panel, a second panel and a foot base, the first and second panels extend upwardly from a periphery of said foot base and have an upper edge disposed on a side opposite said foot base, the foot base being disposed over the blank, the shoe upper assembly having a geometric dimension smaller than a peripheral edge of the blank; and center panel having a peripheral edge, the center panel being positioned over the upper edges of the first and second panels such that the upper edges of the first and second panels align with the peripheral edge of the center panel.