The Baffin Impact boots are designed to handle extreme cold really well, thanks to their eight-layer inner boot system. According to our research, this includes a vaporized aluminum membrane and a multi-layer foam liner for maximum warmth. People often love using these boots for activities like ice fishing and snowmobiling because of how well they insulate against the cold.

When it comes to comfort for walking, most folks find them pretty comfortable for short walks. Their thick insulation and padded interiors help with that. But keep in mind, each boot weighs around 4.6 pounds, and their bulky design can make long walks or hikes more tiring. They're really meant for warmth over mobility. So if you're planning to trek for hours, these might not be the best choice.

Also, about water resistance: while the outside materials are waterproof, the seams between the rubber shell and leather panels around the ankles aren't fully sealed. This means they could leak if you're in deep water or very wet conditions for a long time. This can be an issue in slushy or melting snow, or if you're often dealing with freezing temperatures. You might need to take extra steps to keep your feet dry or look for different boots if water resistance is a top priority for you.

So, in summary, the Baffin Impact boots are great for warmth and are comfortable enough for short walks in extreme cold. Just be aware they're not ideal for long hikes or really wet conditions.