For something with a tad sexier heel, I found these at Eddie Bauer online for $188:
If you live in Minnesota and have supple calves, try these $58 lined pair from Torrid.com:
For a boutique shopper; please check out Marian Rinaldi. I found a pair at Feline's Basement that are very chic in the fall of 2005.
For my sister, Mya, I found a pair by Dublin of waterproof "riding" style boots for that icky Boston winter at http://www.widewidths.com/ for $140:
Duo (a UK retailer) offers custom boots, for a more sophisticated look and expensive price. It could be worth it if you have NARROW calves or if you have small feet with large calves because Duo customizes calf width and shoe size.