Abstract: A shoe or boot manufactured with the Goodyear welt system and a method for manufacturing same which increases the comfort and flexibility of such shoe or boot to levels which were previously unattainable in a shoe or boot manufactured according to the Goodyear welt system. The shoe or boot comprises a rigid innersole board which is pre-cut to incorporate two detachable pieces at the two key impact areas, the heel and forepart, of the shoe or boot, and maintains its structural rigidity while the Goodyear welt stitch is being applied. Once the two detachable pieces of the innersole board are detached, two cushioning pads are attached to provide maximum cushioning and comfort for the user at the key impact areas.