What is the origin of the idiom "tough as boots" and when to use it?

The origin of the phrase "tough as boots" is not precisely known, but it likely stems from the association of old, worn-out boots with durability and toughness. This idiom is used to describe individuals who are exceptionally strong, resilient, and enduring. It can be used in various contexts, such as sports or work, to commend people who have faced challenges and emerged stronger.