Note: Pictures linked at the bottom of the article are not for the squeamish.
According to a post on the Northwestfirearms forum, these are the results of a man who was convinced a steel toe boot could stop a round from a .45 caliber bullet, and decided to test it. You know, with his foot in the boot. Honestly, I don't even think he hit the steel toe at all (which is probably a good thing on account of all the shrapnel he'd have in his foot now).
"This guy and his co-workers were discussing whether a steel toe boot would withstand a round from a .45, so what do do you think would be the best way to test this theory? YUP, you guessed it. Good thing he wasn't testing his hard hat."
Personally, I'm still not convinced this isn't just some idiot who accidentally shot himself in the foot and made up a story that unintentionally makes him sound even dumber trying to cover it up. That said, I'm a firm believer that a steel toe boot absolutely CAN stop a .45 caliber round, but only if it's thrown at the foot and not fired.
Shots of the aftermath HERE, but you've been warned. I'm not sure he'll ever be able to wear flip-flops again.
Thanks again to Closet Nerd, who agrees he should try a .38 next. There's no way that won't work.