Shoe lifts can be made from a variety of materials, each offering different benefits. Foam lifts are lightweight and comfortable, making them ideal for young children. Rubber lifts provide more durability and cushioning, suitable for active kids. Cork lifts are often chosen for their natural feel and ability to mold to the foot's shape over time. The choice of material depends on the child's activity level, comfort preferences, and the extent of the leg length discrepancy.