For Music City Leather maker Wes Shugart, a cowboy boot is the ultimate expression of freedom and adventure Tori HooverNovember 16, 2022 Listen Wes Shugart says there are 350 steps that go into making a cowboy boot. On a rainy fall morning, he sits on a low stool before his work bench, hammering leather into a boot sole. This is just one of those steps.