The best materials for girls’ boots depend on the child’s age, the boots’ purpose, comfort level, and your style preference. The most common boot material is leather because it is natural, durable, and versatile. However, there are many other natural and synthetic materials used to make such footwear; soft materials such as wool, sheepskin, and canvas are common for indoor slipper boots or for infants. Rubber, synthetic rubber, and other waterproof materials are best for hiking boots, rain boots, and winter boots to keep feet dry.