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
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
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