Sheepskin UGG Classic Tall boots are extremely comfortable boots. They are made by taking the skin of a sheep and creating a boot with the woolen side of the skin facing inwards. The skin itself faces out, and is sewn together to create the boot. Sometimes the outer skin is itself covered with a further leather skin covering which adds to the durability of the boot, but of course this increases the cost.

The whole boot is sewn onto a sole, usually some form of plastic, to create a boot that can be worn outside, although many sheepskin boot lovers use their Uggs indoors for slippers. A great pair of Uggs makes a fine pair of slippers.