The BIRKENSTOCK Utti Lace S 1027321 women’s low shoes are made from 100% polyurethane, a material known for its durability and ease of maintenance. These shoes feature an elegant and versatile design, perfect for any occasion, from casual outings to more formal events. The sole is designed to provide comfort and stability, making them ideal for long city walks or everyday use. With their classic and refined style, the BIRKENSTOCK Utti Lace S is an excellent choice for those seeking a balance between fashion and functionality.