Falmer Boots are a piece of heavy armor and part of the Falmer armor set found in The Elder Scrolls V: Skyrim.
Acquisition
Mzinchaleft Depths - The full set can be found sitting on a table at the top of a set of stairs, behind a locked brass gate. The set respawns in the ruin after some time, however.
Smithing
This armor piece can be upgraded with Chaurus chitin at a workbench.
Originally, the Steel Smithing perk would double the improvement, however with the addition of Dawnguard this has been changed to the Advanced Armors perk.