Despite the wide range of weapons and equipment provided to players as they progress through the Last Epoch's story, the best items are only available at the end of the game, and Last Steps of the Living is one of them. Being a unique arcane item, these boots offer excellent Armor stats, a good speed boost, and a significant Ward Retention bonus, which will be helpful for any player. But importantly, it allows you to become one with the cold with Chill and several related modifiers.