Burgher's shoes

Inside a chest with an easy-to-pick lock at the base of a tree.

Near a sack at the end of the dock.

Inside a chest with a medium-difficulty lock that can be opened with the Sunken chest key.

On display in the trader’s shop.

On the Trader’s display table. Taking them is theft.

Several pairs can be found on display in the Cobbler’s shop. Taking them is theft.

On display at the cobbler’s shop.

Two pairs are on the cobbler’s countertop. Taking them is theft.

Inside the Saddler’s work-room, usually closed with a medium-difficulty lock on the door. Entering is trespassing, and taking it is theft.

Inside a sack that’s tucked against the wall in the depths of a cave with an entrance to the east.

Inside a chest with a medium-difficulty lock near the Hidden ladder.

In the mass grave referenced in the lore book, Feast of the Dead.

Credit to GG user Antonio 4NT for the discovery.