These are fashion boots?
Start with tissue paper and pretty stickers to hold it together. Cheap white is fine, but the stickers should whisper" classy". So not Thomas the Tank Engine, eh?
Each boot gets its own wrapping to prevent rubbing. Then head to toe .
Then bubble wrap.
Then find the smallest cardboard box that fits. Cut it to fit reasonable snugly around the bubblewrap. You are doing two things here, making sure the boots don't shift and keeping your eye on the cost of shipping which is dependent on the dimensions of your box. And don't allow excess cardboard to increase the weight either.
Then neat kraft paper wrapping.
Tape with clear tape.