Abstract: A shoe is provided with a reversible heel counter so the shoe can be selectively used as either a slipper or a regular shoe. An inclined slit is placed in each of the quarters, running from the upper edge toward the lower corner of the quarters adjacent the edge that will be joined to the other quarter. The slit is restitched with a zigzag stitch to form a butt joint which acts like a hinge. The quarters are then joined. A generally parabolic shaped heel counter is fastened over the joint, at the upper edge of the quarters, with the tip of the heel counter depending towards the bottom of the quarters where the insole attaches. The hinge line in each of the quarters adjacent the heel allow the heel counter to be selectively positioned down against an insole of a shoe to be used as a heel seat to form a slipper. When the heel counter is positioned upright in a heel counter position, a regular shoe is provided.