Paris Hilton is a heel, a New York-

Paris Hilton is a heel, a New York-based shoe company is claiming in a new countersuit against the hotel heiress.

Hilton sued Antebi Footwear Group in Manhattan Federal Court last month, saying the company owes her more than $1 million in unpaid royalties for her signature shoe line, which features sexy and strappy stilettos and wedges.

But Antebi kicked back Saturday, seeking a $2 million royalty refund and additional damages.

The company, which teamed up with Hilton in 2007 for her Paris Hilton Footwear line, says the reality television star has no soul because she made a deal with Antebi rival Retouch last year for a new shoe line called “Parisian Parc.”