I just finished a quest and found some safety shoes.
They appear to be armor, but for what purpose?

Well, they are shoes.... thats for sure. Heh, just equip them. All they really do is add 1 to your physical and magical defense as well as physical and magical evasion.

Yes, that piece of equipment is simply a stronger version of the sandals. Safety Shoes cover the entire foot, while sandals only cover the top, or at least that is what I've heard, having never owned a pair myself.

Personally, I think they are worthless. You might as well sell them and buy something more worthwhile.