These are soles for boots for a doll with flat feet. The soles are made of balsa wood, which is very easy to carve, and painted black on the sides, which will remain visible. You can paint them all black, but it isn't necessary.
Here are the upper parts for the boots. The edges of the fabric were treated with Fray Stop to keep them neat, although this fabric wasn't fraying much anyway (I guess that's because it seems to be in two layers, which are attached to each other probably with some sort of glue).
Here are the toe parts glued in place to cardboard and leather insoles.
The fabric felt a bit too thin for the eyelets, so I glued strips of leather on the reverse side for added strength before making the holes and attaching the eyelets.
Then it was just gluing these parts in place, gluing the balsa outer soles, and adding cotton yarn for laces.