Cowboy boots custom made for President Harry S Truman. A boot is a type of shoe that covers at least the foot and the ankle and sometimes extends up to the knee or even the hip. Most have a heel that is clearly distinguishable from the rest of the sole, even if the two are made of one piece. Traditionally made of leather or rubber, modern boots are made from a variety of materials. Hi-top athletic shoes are generally not considered boots, even though they do cover the ankle, primarily due to the absence of a distinct heel.