Newer outsole materials as the polyurethane used in Georgia Giant Romeo steel toe work shoe not only help make lighter weight steel toe work shoes, but also give, helping take some of the stress and strain away from the wearer's feet and body. Adding to the work shoe comfort package is its soft tumbled upper leather. The tumbling process performed by the leather tannery helps break-up and soften the leather lessening the break-in for the wearer. In addition to meeting the highest AS F2413-05 Impact & Compression standards, it also complies with its Electrical Hazard standards. This type of work boot is made with insulating bottoms providing secondary electrical hazard protection to those areas dealing with open circuits under dry conditions, but also can be worn in work areas requiring only basic protective toe work boots.