The answer to this depends largely on where you live, and what type of skiing you like to do. For backcountry skiing, a jacket with high breathability, like the Black Diamond Women’s Dawn Patrol Hybrid Shell , enables you to wear the jacket during heavy exertion without trapping too much sweat. This can help prevent you from getting too cold from excess moisture when you transition to head back downhill.
The tradeoff of a super breathable jacket is, inevitably, they are more breathable both ways — meaning they don’t generally provide as robust protection from the wind. If you live in dryer mountains, like in Colorado or New Mexico, prioritizing breathability is likely a good option.
Highly waterproof jackets like the Norrona Women’s Lofoten GORE-TEX Pro Jacket will keep you drier and more protected from the elements. Modern jackets with higher waterproof ratings also often maintain decent breathability.
Generally, the more waterproof a jacket, the less flexible and less packable it comes, compromising its utility in the backcountry. If you live in a wet snow climate, like the Pacific Northwest or Alaska, you should look for a high waterproof rating.