Pearl Izumi X Project 3.0 Mountain Bike Shoes. Many mountain biking shoes claim that they make easy walking, but few deliver well on that promise. Pearl Izumi's X Project 3.0 Mountain Biking Shoes are different they are among the first that reviewers acknowledge as all day riders and all day walkers. They use a tuned carbon sole which is rigid while pedaling but will flex when hiking. An EVA foam heel absorbs impact, co molded rubber tips on TPU lugs provide traction, and the tapered unidirectional carbon plate gives great power transfer while preserving total hike ability.