Using an elytra to fly less than one block over land generates the Footsteps sound

When you are using an elytra to fly, and you are less than one block above the ground, Minecraft starts playing the "Footsteps" sound even though you aren't walking/running.

How to reproduce:
Find a flat area.
Fly over it.
Land while flying flat.
Right before you land, you should start hearing the Footsteps sound early.