Brent: I know, let's take a pair of sneakers and slap the gutted remains of an Xbox 360 controller to the sole.
Frasier: Wow, grand slam Brent! Now, lets go roll around in the pool of money we made off of kids who like to skate on the back heels of their shoes.

http://kotaku.com/gaming/shoes/heely...ver-312114.php