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After 4 winters of use the heat pads from a pair of heated socks I used as boot heaters broke so I made a new set and bumped up the power by about a watt. The original were 2 pads per boot. New ones as a single pad I could lay out the heat loops for better coverage. Its wider than the boot so it wraps around my toes no both ends.
Used 2 pieces of poly vapor barrier which could be heat bonded with an iron. Some kapton tape to tack the loops in place before sealing. Then some liquid electrical tape to fill the spot where the wires come out as the plastic doesn't bond in those spots. Plastic doesn't seal around the tape either, so I should have kept it further from the outside border in a few spots.
You can get these kind of heating pads on ebay, ali, banggood for a few dollars each, cheaper than DIY.