I just purchased these for a trip to Vail.  They were extremely warm and comfortable.  Right out of the box and without ever wearing them I was amazed at how comfortable they are.  Like a memory foam they surrounded my foot in a soft insulating material.  Walking in the sow in single digit temps, I was warm dry and never felt like the boot needed to be "broken in".  I would recommend buying a 1/2 size larger than you normally wear to allow for winter socks.  These boots look great, and peroform excellently and I highly recommend them.