According to Official Guinness Records,
The tallest cowboy boot sculpture measures 10.74 m (35 ft 3 in) in height and was constructed by Bob Wade (USA) as measured in San Antonio, Texas, USA on 4 November 2014. The boots also measure 10.16 m (33 ft 4 in) in length and 2.74 m (9 ft) in width. Read more: Record holder profile video - Bob Wade and the largest cowboy boot sculpture
For a complete list of 2014 records, please visit 2014 Guinness Records in United States.