Just in case any one else has boots that are too tight at the top:
Take a 11" (or so) pice of 2X4, cut it into two wedges by makinf a diagonal cut corner to corner. Roll up several magazines into fairly tight rolls and tape them to prevent unrolling. You will need two rolls per boot. Estimate the size of roll you need by fitting them into the top of the boot, leaving enough room to drive the wedge down the space between them. Put the rolls stacked in the boot front to back, not side to side.
Before you drive the wedge in, soak the interior of the boot top in rubbing alcohol.
Soak, stack the rolls, drive the wedges in with a hammer and leave the boots in a warm spot overnight. It worked for me, and I hope it works for some one else!
Nice tutorial! I just "bathtub'ed" mine and wore till dry as the calves were a little tight. As a heads up I found out the hard way that if it is hot and humid and they are left out they can shrink back up some. Also, don't forget to to condition well after either method!