Best Materials For Business Casual Shoes. Most shoes are made of some kind of leather, but not every shoe is going to function well in the average office environment. Here are our do’s and don’ts as it relates to business casual shoe materials: Ideal Business Casual Materials. Pebbled leather: Pebbled leather looks like it has, well, pebbles on it. While smooth leather is of course appropriate, pebbled leather 5/5.