Boots Armor Bonus: +17 (dodge) Damage Immunity: 50% Electric Damage Resistance: 50/ Electric Enhancement Bonus: Dexterity +12 (scales to +14) Haste Immunity: Death Magic Immunity: Knockdown Improved Saving Throws: Universal +6 Spell Immunity: Drown
Wearing these boots allows you to breath underwater.
Intended power level
55-60, worth being a hard miniboss/boss semi-random drop.
The build it is intended for
Convenience slot for most builds who don't rely on Harper boots and can afford the swap/loss of Breach Immunity/Slots/Resistance. Of great utility for caster clerics, staffmasters, warchanters or less used hybrids using Crest of VIle Darkness to cover mord/breach so missing out on environmental protection from PW ring (or just not owning one, the alternatives are quite 'meh'): some of these builds use levitating subraces, but waterbreathing is always a pita to fit.
The item currently used that it would replace
More a comparison than a replacement, but these drop in Aboleths and I basically made a waterbreathing copy.
Snowshoes of Stygia and Deafening Graves already are good sources of cold/sonic (and can come out with good randomization so can come ahead of proposed/abo boots imm-wise), hence electric imm as a natural alternative. It also helps for underwater shocking kickback.