After not seeing any good water/windproof shoes made of duct tape in my local bike shops or online, I decided to make my own. Here is a brief write up on what I have done, hope this helps you to a warmer, dryer pair of feet this season! This may seem to be a complicated way to make duct taped shoe covers, but it works rather nicely for me.
You will need at least one 60 yard, standard width roll of duct tape, some scissors, a knife and some socks. Optional is some 3M reflective tape and maybe some fastener device for the back part of the shoe. Be aware that some of the designer tape such as zebra stripes and uh, tyedye come in shorter lengths so you may want to buy two rolls. I used every last inch of my roll to make these ankle high covers.
Start by pulling a sock over one of the shoes and getting it tight. Be sure all the straps and such are tight enough not to interfere.The sock you use will become part of the cover so make sure it is one you won't miss but is still in pretty good shape.