Steel shims vs wood shims. The steel shims are going to be harder than any wood. Conversely, yellow pine is likely to be the most resistant to crushing of any wood used in your house structurally. So, that kind of negates the steel shims instead of wood. Throw in the cost and you have a no brainer. What it really comes down to in either case is the size of the bearing and the associated load. There is no advantage to exceeding the original bearing size. Personally, I only use treated yellow pine. I have been in residential construction for over 40 years.