Yep they sure are! I bought them a while ago and wore them a few times, but only recently have I begin to realize just how well these boots are made. They're sculpties of course, so they will take a little while to rez (particularly the toe section for some reason - but baybee... once they've rezzed - Phwoarr! I proclaim these to be the hottest cowboy boots on the grid. Take a look at these puppies...
They're called "Catbash boots" and I suppose they're intended as some sort of Neko paraphernalia, but you certainly don't have to be Neko to wear or appreciate them. the level of detail is pretty astounding if you ask me. the scripted bandana around the right ankle is a great touch, but IMO it would have been great if the colors available weren't all similar. Still at about L$480 they're a great value - not only because they look spectacular, but because 5 sizes are included. That's pretty awesome in my book.
You can find the "Catbash" boots at WMD.
Hasta la proxima, baby!