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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*
by milkymiruku November 04, 2009
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2
saying a women has nice boobs, because boots sounds like "boobs"
GUY: Hey nice boots
girl: uh thanks
guy: she's got no idea
by deand28 January 11, 2011
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3
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.
by Triple Twenty April 13, 2009
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