These Thorogood boots are built with a foundation of dual-density polyurethane. The two-layer soles are lightweight and shock-absorbent. They soak up impact so you can step softer, on lighter feet. The soles of these steel toe boots are finished with 90-degree heels that give your steps a little bit of lift. This gives you more stability on ladder rungs. Slip-resistance gives your steps more stability everywhere else. Ball to ball stitching adds reinforcing strength. The upper portions of these EH boots are fashioned from full-grain leather. EH safety and protective toe caps keep your feet safe against danger. The electrical hazard rating means the soles of these men's boots absorb dangerous electricity, and that means you wonât. Material: Leather, Rubber.