They are a Jessica Simpson creation. The top part of the shoe is made out of black suede, the bottom is made out of something that is similar to patent leather.
http://www.google.com/imgres?start=138&um=1&hl=en&biw=1040&bih=614&tbm=isch&tbnid=O11MWEiVF_8pbM:&imgrefurl=http://www.iwomenshoes.com/women-shoes/jessica-simpson-marcos-pumps-black-suede/&docid=Fq0dBlF5dYEuUM&itg=1&imgurl=http://www.iwomenshoes.com/wp-content/uploads/2012/01/10/Jessica-Simpson-women-shoes-20120110-321.jpg&w=900&h=900&ei=Fv31T4f9E8Pq6wG4g9z-Bg&zoom=1&iact=hc&vpx=774&vpy=4&dur=1299&hovh=225&hovw=225&tx=151&ty=74&sig=109453489934887433339&page=7&tbnh=135&tbnw=124&ndsp=24&ved=1t:429,r:11,s:138,i:194
http://www.google.com/imgres?start=114&um=1&hl=en&biw=1040&bih=614&tbm=isch&tbnid=DS-x-Zz6jqqvhM:&imgrefurl=http://www.iwomenshoes.com/women-shoes/jessica-simpson-marcos-pumps-black-suede/&docid=Fq0dBlF5dYEuUM&itg=1&imgurl=http://www.iwomenshoes.com/wp-content/uploads/2012/01/10/Jessica-Simpson-women-shoes-20120110-318.jpg&w=900&h=900&ei=Fv31T4f9E8Pq6wG4g9z-Bg&zoom=1&iact=rc&dur=469&sig=109453489934887433339&page=6&tbnh=133&tbnw=132&ndsp=24&ved=1t:429,r:15,s:114,i:130&tx=94&ty=40

