Having polished boots and dress shoes are critical in displaying your pride in appeareance. If there is one thing your Commanding Officer likes to see, it's polished boots and dress shoes. You will always score points if you have shined boots/dress shoes. It takes time and patience to get a nice polished pair of boots/dress shoes but once you get that mirror look, it's easy to maintain it and you'll feel great about how they look. Trust me, people will notice.
There are a lot of Youtube videos that demonstrate how to polish a boot. One of the best video's I have seen about how to polish boots/shoes is this video here.