Finally a subject I have knowledge of
I found that the best is the inside boot liner of my ski boots. I never get very cold skiing and thought "let me try them" they worked excellent.
I had though of trying heaters ... but what happens if they get too hot or..... I can not reach my feet at all in my Pegase. I flew Mt Washington and got really high - 50+ below zero - was never totally frozen. I use them now for all winter flying.
WH1