Calfskin is one of the most comfortable materials used for making cowboy boots. Calfskin leather has a nice sheen to it which allows for a more polished look. This leather is also very soft and allows your feet to breath, which is very important in a boot. Also, calfskin leather is known for its durability. Calfskin is very hardy, which makes it able to withstand a lot of wear and tear. Calfskin is not the only leather that is commonly used for making cowboy boots. Other leathers like suede, nubuck, and even ostrich skin are used as well. In fact, ostrich skin is very popular among cowboys and vaqueros because it is a very light weight leather that is much softer than other types of leather.