Abstract: A method for construction of waterproof footwear includes providing an upper defining an internal volume for receiving and protecting a wearer's foot against external elements, lasting and securing an inner liner having a waterproofing layer within the internal volume of the upper, securing the inner liner at a lasting edge portion of the liner to an insole having an external surface, securing a gasket element over the lasting edge portion of the liner and external surface of the insole, lasting the upper over the inner liner, and securing an outsole to the lasted upper. Performing two independent lasting operations ensures that during use, even if water somehow penetrates the upper, the lasted inner lining provides independent protection to the wearer's foot.