From the Super Mario Wiki
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The Boots are Mario's normal footwear in the Paper Mario and the Mario & Luigi series. In Paper Mario and Paper Mario: The Thousand-Year Door, Mario starts the game with his boots already equipped. When using a Jump attack, the boots deal one damage to a defenseless enemy, although having different Badges on can increase damage done. They can be upgraded to the Super Boots and Ultra Boots later in the games, which enhance Mario's abilities.