The Magic Boots by Scott Emerson
A sweet story about the magic of imagination and a favorite pair of boots.
When a boy named William Wilkins puts on his red cowboy boots, his imagination can take him anywhere―to the Amazon River, to the Wild West, to the moon, and even flying on a magic carpet! When his feet outgrow the boots, William is understandably despondent. However after falling asleep one night he discovers he can still visit these far-off places, because the magic is in his mind, not in his boots!