Cowboy boots aren't necessary for the 1 year old. Here are a couple of ideas for your reader needing costume help. They may be interested in renting costumes for less than a shop, maybe they will accept a donation that would be tax deductible. Attend a few early events and steal the best ideas. Keep in mind things your kids like to do.
Girls often like to be someone special or specific.
Pun ideas can be very clever costumes. These costumes are for people who enjoy having others guess, and are patient enough to explain over and over. Lets not add Halloween to the list of holidays that come with too many obligations. If you all throw on jeans, boots, cowboy hats and squirt guns at the last minute, you'll still get the candy, and get to enjoy some time with your family. He wore white sweats.