The Tongue-Tied Puzzle

What has eyes but can’t see, a tongue but can’t talk, and a soul but can never find love?

A shoe.

“Eyes but can’t see” → A shoe has “eyelets” (the holes for laces) but does not have vision.
“A tongue but can’t talk” → Shoes have a tongue (the flap under the laces) but do not speak.
“A soul but can never find love” → This is a wordplay on “sole”, which sounds like “soul,” but a shoe will never experience emotions or love.