Toes can mean style or function.  For example western boots are typically either a narrow toe, medium round or wide round toe.  Narrow toes give a unique style and look while wider toes offer more room or comfort.  On the toe some boots can even have a small stitch pattern referred to as a medallion and can have a toe rand (metal piece) at the tip of the boot.  Motorcycle boots are generally round or square-like (snoot or snip).  Casual styles can be all of the above and more.