% arara: pdflatex
% arara: makeglossaries
% arara: pdflatex
\documentclass{article}

\usepackage{glossaries-extra}

\makeglossaries

\setabbreviationstyle[inline]{long-short}
\setabbreviationstyle[footer]{footnote}

\newabbreviation[category=inline]{html}{HTML}{hypertext markup language}

\newabbreviation[category=footer]{shtml}{SHTML}{server-parsed HTML}

\begin{document}

First use: \gls{shtml} and \gls{html}.

Next use: \gls{shtml} and \gls{html}.

\printglossaries

\end{document}