I used an accordion-style air boot I got from Vintage Iron (
http://vintageiron.com) on my '74 CR125's 36mm Keihin, back when I was running the original motor. I had to stretch it a bit to get it on the 62mm carb mouth, so it should work perfectly with the 58mm mouth on a VM32 Mikuni. It isn't cheap, though. You can see a picture of it at the site; click on 'Performance', then 'Rubber Parts', and it's in the center at the rear.
You might also be able to use the 17253-400-000 boot from the '76 - '78 CR125M (30mm Keihin, 58mm mouth), if you can find one.
Just for what it's worth... I had to eliminate the stock airbox on the CR when I went with an up pipe, so right now I'm using a 17253-381-000 boot from a '76 CR250M, a Uni filter, and a couple of sleeves to make everything fit. It's smaller than the stock unit, but works well so far.
Ray