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Yes: Italy to Vatican City. Poland to Ukraine; heard roads were terrible and didn't want to bring my car in. Moldova to Transnistria (which is controlled by Russian military). Probably one or two others I'm forgetting. About 45-50 borders crossed not by airplane. A few were boat crossings (e.g. Finland to Russia by ferry) but I don't count them because the border was actually in the water and crossed by the boat, not my feet. State lines I recall actually crossing on foot are Four Corners, Hoover Dam, New Hope PA/Lambertville NJ, and Bristol TN/VA.