This year one of the hot items in men and womens footwear are UGG Boots that are made from sheep skin. Now unless you have seen these boots and shoes you cannot judge the comfort by simply the name. While it sounds like a character from the Flintstones the boots are actually extremely warm and comfortable and have become the latest thing in footwear for both men and women. There are licensed dealers that carry the authentic UGG boots so make sure that if you are buying for a loved one that you do not get taken by imitations.