Boots that are made from non-waterproof materials, such as cotton canvas, usually don't feature a membrane to block water. These types of work boots can be breathable because the material allows moisture to escape from the inside of your shoes. Waterproof boots, on the other hand, are made from non-breathable materials like rubber or leather. These types of waterproof work boots usually don't allow moisture to escape, which can lead to foot discomfort and poor performance when you're working in wet conditions.