Ultra Boots
The Ultra Boots are the most powerful boots in the Paper Mario series. When Mario is wearing the Ultra Boots, his Jump attack delivers three damage per jump to a defenseless enemy (while his normal Boots only deal one damage). They also enable Mario to use a powerful jump move, which creates a new technique in solving puzzles.
In Paper Mario, the Ultra Boots allow Mario to do a Tornado Jump, an ability that allows him to break blocks far above his normal jumping range. The move can also be used to break ice. The boots can be found in the Toad Town Tunnels. They are in a chest past spikes (which Mario can ride over with Lakilester), a maze pathway with several invisible blocks, and a collection of Spinys and Dark Koopas. They permanently replace the Spin Jump.
In Paper Mario: The Thousand-Year Door, the Ultra Boots allow Mario to do a Spring Jump, letting him grab onto pipes and bars he couldn't normally reach. The boots can be found in a chest far underground Riverside Station. Mario can get to Riverside Station with the Excess Express train.