I read somewhere that cats love shoes because they not only smell like us but like our feet, the bodypart that is usually closest to them and thus the most familiar. I have no source or evidence for this claim but it seems plausible.
We refer to our boy, Noodle, as a foot gremlin. He’s always hanging around peoples’ feet and shoes. Sometimes he’ll just sit on my foot while I’m standing around.
I find that my cat also likes my jacket when it is off. To the point I will throw my jacket across a room and the cat will run after it and lay next to it