On the BB versions of AE shoes it is a Poron insole but I can't tell if those for Harry Rosen are poron. At first glance (I don't own any) they look like leather ones just stamped differently than the standard AE. I find it interesting too that the ones for BB have a slightly different rubber tread rather than the vtread on Harry Rosen. Also the Harry Rosen has a small rubber heal stamped with the AE logo while BB has the dovetail. Not sure which heal I like better.