These are great boots for the price.  They seem comfortable, with a fabric liner inside, and the sole bed even comes out (my daughter decided to dump dirt inside of hers so we had to shake them out).  Best of all, my 2 year old adores them.  She puts them on and takes them off all day long, and she has been wearing them all over the place in the middle of 90 degree summer weather (I pick my battles).