Hey @muqaddas ,
There are lessons within some courses that will guide you through the baking process…
Here is one, Baking the Normals Lesson – Animated Sci-Fi Game Environment Creation Course
As for where to place the seams, it’s a good idea to place the seams where you see them on a real shoe. Take a look at the seams on your reference.
You don’t need to mark seams and unwrap the high poly, only the low poly, so when doing the retopology to create the low poly shoe keep this in mind.
The Game Asset Creation Playlist will guide you through different scenarios and projects to learn the complete process.