I bought the boots at "Willys Works" in Tucson (520-888-5082) as Rob has a good stock of any Willys or older Jeep parts, and it is local for me. It is a 3 piece kit (trans, t-c, gas pedal). Part #18889.06 with the brand names of Rugged Ridge, Omix, and Outland on the package. I guess I would consider them to be smooth, yet kinda rough like suede. Almost like leather work gloves, but olive drab in color. I have restored the Willys for functionality, not precisely perfect. Hope that helps to explain.
As a side note I drove the "rolling chasssis" this past week, after 15 months of work. Purrs like a Willys, and holds 40 lbs of oil pressure, and holds a steady 180 degrees.