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3. Nice Boots
A code term used to describe a woman's nice ass.
When checking out a woman's ass, you pretend to be looking at her boots and comment on the "Nice Boots" when really you are commenting on her ass.
1. nice boots
An alt.gothic newsgroup meme, part of the phase "Nice boots, wanna fuck?" where the second half is typically assumed.

Check Everything2 for fuller info.
*at the bar in a goff club*

...

A: So.. *looking down* Nice boots..

B: Yes, yes they are. *grins*
2. nice boots
saying a women has nice boobs, because boots sounds like "boobs"
GUY: Hey nice boots
girl: uh thanks
guy: she's got no idea
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