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From Terraria Wiki
Lightning Boots are an accessory that has essentially the same functionality as Spectre Boots, but the running capabilities are advanced so you run noticeably faster. Visually, the effects are not different from that of the Spectre Boots.
They have an unlisted 8% movement speed bonus.
- This item increases the player's base speed from 15 mph to 34 mph.
- If the player runs into a wall with a 1-block opening in the floor next to the wall, the player will fall through.
- The Lightning Boots are very useful in events that involve lots of dodging such as the Eye of Cthulhu.