Intriguing...
Ah yes, the old boulder paradox. Have you ever considered why it's a paradox? This is a result of subjecting "God" to a limited arena, where nothing that is absolutely perfect exists, hence the paradox.
As it follows, like many other paradoxes, attempt to subject God to the limited realm of time, matter and space. Thus, the confusion arises.
This is essentially contains the same framework as "Where is God?", "What does God consist/made up of? etc etc.
To keep it short, God and His attributes cannot be subjected to the relative world, as by definition, is absurd. It's essentially the same as subjected a human (limited entity) to the absolute realm of infinity . It doesn't work. Thus, the paradox arises due to our relative mind set of omnipotence and thus the whole argument. The belief of a God is entirely composed of the notion of Him being limitless and outside time, matter and space. Thus, when discussing His attributes, such notions of "creating boulders that he cannot pick up" are frankly absurd.
The issue of this paradox is its simplicity, as it fails to holistically consider and understand God.
*Might I add: all this "paradox" justifies is that God doesn't exist within the limited scope of time, matter and space. Something that is already known and accepted by many theists. Unfortunately, it doesn't disprove the general concept of a infinite God.
Hmm...