Question: does a penalty shoot out goal count towards the golden boot

Answer: No, A shoot-out is usually considered for statistical purposes to be separate from the match which preceded it. In the case of a two-legged fixture, the two matches are still considered either as two draws or as one win and one loss; in the case of a single match, it is still considered as a draw. This contrasts with a fixture won in extra time, where the score at the end of normal time is superseded. Converted shoot-out penalties are not considered as goals scored by a player for the purposes of their individual records, or for ``golden boot'' competitions.