‘Water-resistant’ means a material is designed to keep water out to a degree, but not entirely.
‘Waterproof’ implies the material is designed to completely repel any water from passing through, or as much as physically possible.
If you spot a pair of golf shoes that are water-resistant, you can expect these shoes to offer a good level of protection against the rain, but don’t be surprised if your feet get a little damp during heavy showers.
Waterproof golf shoes, however, will do an incredible job of keeping your feet dry, even in the harshest of conditions.