I know there is a lady in Texas who sells a cutter set for around $30. Unfortunately I couldn't justify that price for the one time I needed the boots.
I looked everywhere online for a template and couldn't find one so I used the baby bootie template that I found here on CC and modified it. I made a practice pair out of fondant so it wouldn't get hard and just cut and fit, cut and fit. I even tried making a template once I thought I had it right but my final pair made of gumpaste still needed some cutting and adjusting.
I know this isn't much help but I thought I would give you some encouragement that it can be done and maybe someone will come up with a good template. I'd sure like to have one also. Here is a picture of my baby boots.
Here's where you can order a 5 piece cutter set to make little cowboy boots: http://www.kellyscakeart.com/page3lilboots.html
KathysCC...YOU should create and post a template...your boots are amazing!!
FlourPots, thanks for posting that link. I couldn't remember where it was. And thanks for the compliment. 
I would love to make a template if I ever find the time. 
I'll try to find the one I made. It might be helpful even if it is imperfect.
I was surprised that you could see my picture because I can't. I think there is something wrong with the photo views in the forums. Some people can see them and some can't. I just see an "x" but if I click on the "x" my photo comes up.
Okay I did find my homemade template. I am extraordinarily busy this weekend so give me a couple of days but I will try to make a practice pair to perfect my template and then post it here and in the galleries.
I also have some scanner issues since my new computer won't connect to my old scanner so I'll have to get those worked out.
I've been meaning to work on this template and share it since it is something I haven't seen here on CC before. You guys gave me just the kick in the pants that I needed to get started.
Vera, I hope you aren't in a tremendous hurry. Let me know when you need it.
There was a lady in one of last year's ICES magazines who sold a kit or DVD or something on how to make cowboy boots. Offhand I can't remember what the deal was -- let me look for it and I'll get back to you in a flash. If anyone has any of last years ICES magazines you will remember what I'm talking about...
Okay, I got the template loaded into my gallery. Like I said in the remarks on my photo, you may have to do some adjusting. This is a very rough template. I am not a gumpaste expert by any means but made this out of necessity. I also posted a picture of the finished cake too. Hope this helps you out!
Template:
http://www.cakecentral.com/cake-photo_1356882.html
Finished Cake:
http://cakecentral.com/modules.php?name=gallery&file=displayimage&pid=1356916
Thank you! That's exactly what I needed!!
Kathy I can't get either link to work! 
Do you have another link?
I can't get the link to wook either. I really want to see these. They sound adorable.
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