Abstract: A shoe heel includes a rigid heel block that attaches to a shoe sole at the heel seat on the sole and a top lift having a molded base that is located below the heel block such that a space exists between the bottom of the block and the top of the base. This space, along the peripheries of the block and base, contains' a highly resilient skirt, the interior of which is for the most part a void. An elastomeric slug projects from the heel block, through the space, and at its lower end bears against the base of the top lift. The slug, while being resilient, possesses enough firmness to support the weight of an individual over the base of the top lift. The top lift contains pins which project from its base into bores in the heel block to prevent the top lift from rotating under the heel block. The slug, while transferring the weight of the individual to the top lift, attenuates impacts to which the top lift is subjected.