On the second day of Christmas, Dear Oprah gave to me...

The 2nd item from good ol' Oprah's list?

I give you...UGG® AUSTRALIA CLASSIC CROCHET TALL BOOT.

Here's what Oprah has to say about these...lovely(?) boots.

"I bet every truly dedicated Oprah watcher knows what my feet cannot live without," Oprah says. This slouchy knit boot keeps feet comfy and cozy in three colors: black, sand and rum raisin. The UGG boot's famous sheepskin sock lining is like walking on a cloud."

(Gee...I thought Oprah's feet couldn't live without Gold Bond Medicated Powder and arch supports. Who knew?)

Cost for these beauties? $120.00

Of COURSE I have something to say about this.

Well, first of all, think about the sheep. Do they really deserve having their skin made into socks for over-privileged folks to stick their oh-so-overworked feet into?

Think about the sheep, folks. What'd they ever do to Oprah to deserve such agony?

So, let's see...we need ugly boots with sheepskin-free sock lining. Hmmm...OK...I give you Sudiegirl's pick...

Wanderlust Women's Band Boots

Wanderlust Women's Band Boots combine a classic, slouchy style with a wide, flat base for stability; keep your feet toasty, even in rain or snow

This slouchy boot not only looks great, it also keeps your feet warm and dry, thanks to a waterproof microfiber upper lined with plush, pile acrylic.

(Editor's note...SEE? No sheepskin! Hahahahaha!)

The wide, flat, skid-resistant TPR outsole combines with a firm heel counter to give you sure-footed stability. The wide toe box lets your toes spread out comfortably, and you can remove the foam insole for a roomier fit or replace with a thin insert.

Features & Benefits of Wanderlust Women's Band Boots:

• Waterproof microfiber upper, with a slouched shaft, slides on easily and protects feet from wet weather.
• Flat TPR outsole offers superior traction, stability and flexibility while cushioning every step.
• Full, oblique toe box gives plenty of wiggle room.
• Removable, molded foam insole cushions and contours to your foot for additional support.
• Firm, supportive heel counter stabilizes your foot.
• Pile acrylic lining insulates your foot and leg from the cold.

But wait...here's MORE info:

• Heel Height: 1".
• Shaft Height: 7".
• Material Content: microfiber upper, pile acrylic upper lining, felt sockliner, foam insole, fiber board midsole, metal shank, thermoplastic rubber outsole.
• Care: Wipe off with a damp cloth. Air dry.
• Imported.

And the price? A MUCH healthier $59.99, thank you very much.

So see? Oprah doesn't have the market cornered on ugly boots...and sheep everywhere should sigh in relief.

No thanks necessary for this deed, my sheep brothers and sisters...it's just what I do.