Lyric discussion by 2manymornings 

It's about the torture of being madly in love (long distance relationship or growing apart) and finally coming to grips with the fact that it's over. At the end, the man realizes that the relationship is definitely over and decides to finally give in to the woman's desire to get him a gift. He asks for Boots of Spanish Leather. Boots are made for walking. He's decided to finally walk away from this relationship but doing so is absolute torture. A means of medieval torture involved something known as the Spanish boot.

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