"저는 신발을 신는 것이 좋아요."
Translation:I like wearing shoes.
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No, it is a subject. It has to do with the topic marker 는 being used. You can translate it with the English expression: "as for..." I think it works almost always. The sentence lit. means: As for me, wearing shoes is good This is also tge reason why 좋다 is used and not 좋아하다