The UGG Upside is luxury at its finest. Not a detail was left unnoticed while making this extremely intricate and comfortable boot. The upper is made of twin-faced, grade A sheepskin and features suede toe and heel guards. There is a removable and replaceable comfort system insole that is made of sheepskin, latex and foam for ultra comfort, and a Mylar sockliner for warmth. A molded rubber lug cupsole completes the look, which adds strength and durability on rugged surfaces.