They are quite amazing! Elite Adventuring gear.
+5 against water, +10 against cold, and an added +3 to bravado in the face of Winter.
The downside? -5 on ice. These things have NO traction at all on ice. Buuuuut, small price to pay when feeling awesome just plowing your way through a snow hill.
ALONS-Y, ICEMAIDEN! (yes, i talk to my boots while trekking to work, what?)