I've searched but haven't found another little shoe like this one--perhaps because, if it is indeed an antique coin bank as I think it is, most of them were smashed long ago to retrieve the coins inside! It seems possible that untying the lace would allow it to come apart some to empty it, but the ribbon is so old and brittle I am afraid to try it! Clearly it was made in two halves, so it would seem they might split apart, but the two sides now seem pretty firmly joined. All given, I quite like the inherent dilemma it represents: a lovely, and lovingly made little object, which to use as intended is to precurse its ultimate demise!
I'd guess mid- to late 19th century. It's in very good shape, structurally super sound and the wood looks great, with finely done pin prick type decoration on the toe and stocking(?) rising from the opening of the shoe. The bow, linen it seems, is somewhat frayed but seems stable if one doesn't try to untie it. There's a little wood chipped away around the coin opening. 5 1/8" long x 2 5/8" tall x 1 5/8" wide.