A disposable shoe liner that is formed from a first substrate, a second substrate, and discrete regions of a functional material sandwiched therebetween is provided. In particular, the first and second substrates contain are fused together at certain portions such that fused portions and unfused portions are formed. The unfused portions form pockets that contain the functional material. In some embodiments, for example, the pockets contain activated carbon granules to provide comfort to the foot and to absorb odors exuded therefrom.