The upper material is very soft. Although, there is no indication of what the material is. It doesn't smell like leather, but it doesn't have an odd smell to it either. My guess is that it is polyurethane (PU), but I cannot confirm that. The stitching is done very well. I only noticed a small blemish on the stitched design, but I was examining them pretty closely so I can write this review. Some of the edges in the upper material are not crisp, but, again, I'm looking closely at minor details. The heels and soles look and feel sturdy and the foot bed is padded. The zipper is nice. It works well and doesn't stick. It is not a full zipper but it really helps with putting the boots on. The loops on the either side of the boot is really just decorative. They look and feel like they are going to rip right off if pulled too hard.The boots are comfortable. I'm between an 8.5M and a 9M in US sizing, but I tend to go with 9M, mostly. I ordered these in 9 and they fit perfectly. They are slightly narrow though, so they possibly would not be comfortable for somebody who tends to be in the wide range of sizes. I had no issues walking in them. I've had foot and ankle surgery so comfort is not something I can say about every shoe. The soles are not textured for traction, but they are not slippery. The shaft fit well. My calf is 16.5 inches at its widest part and I had room to spare without it looking like I was swimming in the boots.Overall, this pair of boots is nice and a worthy contender if you are looking for the style of cowgirl boots and do not want to break the bank.
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