does anyone know how to make material based footsteps sounds?

The humanoid of the Player's Character has a unique property called FloorMaterial. Wherever you're standing on, it will detect the material of it.

Example: if you step on a wooden part, the FloorMaterial property changes to WoodenPlanks/Wood!

You could use it like this:

player = game.Players.LocalPlayer
char = player.Character or player.CharacterAdded:Wait()

--imagine it's a tool, you want it to print whatever material you're on

script.Parent.Activated:Connect(function()
    print(char.Humanoid.FloorMaterial) -- prints the material of floor
end)

You can do if statements to produce different noises on different floors with this property!