It's really no surprise my children have always had an obsession with boots. I start them young. And I love boots because they can put them on by themselves (at a really young age). Over the past few years we have "invested" in rain boots - which have proven their worth a hundred times over. So take note: a perfect gift for a little kid is a good ol' pair of plastic boots.
PS: Moms like boots, too...but they're usually a little more pricey.