Boise is the capital and most populous city of the U.S. state of Idaho, as well as the county seat of Ada County. Located on the Boise River in southwestern Idaho, the population of Boise at the 2010 Census was 205,671, the 99th largest in the nation. Its estimated population in 2013 was 214,237. Wikipedia

Lincoln is the capital and the second-most populous city of the State of Nebraska, after Omaha. Lincoln is also the county seat of Lancaster County and the home of the University of Nebraska. Lincoln's population in 2013 was estimated at 268,738. Wikipedia