The answer depends a lot on your feet, but you have to look inside the boot for comfort. I recently bought a pair of Durangos with the suspension system. This has a cushioned
…insole with an arch and extra cushioning under the heel. Extremely comfortable -- boots you can wear all day. Another brand that gets rave reviews is Ariat. While they look like western boots on the outside, the inside is engineered like a running shoe. I was informed they were designed for the working cowboy and rodeo athletes. Don't buy the argument that a good western boot takes a long time to break in and mold to your foot. If you hate them when you try them on you will hate them forever. Your heel will slip a bit in new boots, but that's normal. It will stop when the sole starts to break in, but even with a bit of heel slip they should still feel pretty comfy. (MORE) 
