While normally I'd say model around zero pose, heeled shoes are the exception - I model around a posed foot and then manually adjust the donor rig to fit the shoes.  I've tried it both ways and I never could get heeled shoes to look good when modeled around a zeroed foot and afterward posing the foot, I get a lot better results using a posed foot as a reference.  For a really snug shoe with a thin, flexible sole, like a ballet slipper or some kind of sandal perhaps, zeroed would be fine, anything with a hard sole I'd suggest working around a posed foot though.  Be aware the rigging phase is significantly harder this way.

If you've never rigged anything before I strongly recommend you start with something easier, like a tank top shirt or some such.

 

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