In Baldur's Gate, these boots belong to the husband of Landrin. They can be found in Landrin's home, in Beregost. Although wearable by any player, they have no effect. The only thing they can be used for is to bring them back to Landrin to complete a portion of her quest.
In Baldur's Gate II, they are worn by all rogue paladins which can be encountered during the side quest Seek Out and Investigate the Fallen Paladins.
|“||Boots are normally hand-made by cobblers. Common boots are made by using a form, but good boots are designed for the foot of an individual.||”|
- Landrin's Possessions (Quest)