It looks the same as Soft Boots. Its data can be seen on the Market.
According to Tibian manual, you can't walk on water fields. This suggests these boots are not meant to be obtained.
They can be seen beneath the Serpentine Tower in Ankrahmun below the room with a Fire Elemental, a Vampire and a Behemoth. Be careful as the Fire Elemental below ground floor or the Green Djinn on the bottom floor can be let out. See a screenshot here.
They can also be seen under a fence in Morguthis Room.
- This item is not dropped by any creatures.