Irish Setter based on comfort, less fatigue(lighter), great tread pattern and cheaper. They both make a quality boot IMO, they both offer gortex booties, range of style and thinsulate. I own both Rocky and Irish Setter, so I consider it a fair comparison on my part. I just prefer a lighter boot, easier to get into and more comfortable.

Both danner and Meindl boots are top of the line but come at a pretty decent price as well. For the hiking, light wear I wear Soloman boots and they have been outstanding in every regard...but are not a cold weather boot by any means.