As for the area to be wiped:
The leather sock must cover the whole area of the foot which must normally be washed in wudoo´.
What Every Muslim Must Know about Purification, Abdul Rahman Abdul Karim Al-Sheha pg. 63
As for the manner of wiping:
A Description of Wiping over Leather Socks
One may wipe over leather socks or the like, if he had worn them in a state of purification, instead of removing them and washing his feet. After wetting his hands, he should pass his right hand over his right foot, starting from the toes up to the [the beginning of the] leg, and then do the same with the left. He should do this only once, not more. Al-Mugheerah ibn Shu’bah () said:
“I saw the Messenger of Allâh () leave to urinate, then returned and performed wudoo´. He wiped over his leather socks; he placed his right hand on his right sock and his left hand on his left sock, and then he wiped over the top of them once only. It is as if I am looking at the traces of his fingers on the socks now.”
What Every Muslim Must Know about Purification, Abdul Rahman Abdul Karim Al-Sheha pg.64
the hanafi opinion is to wipe the upper part of the socks from the toes to the ankle.
the socks must be of such material that a person can walk in them for 3 miles ,water must not penetrate thru them.
hope that helps.
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