Many people believe that the 'setup position' and 'impact position' of the golf swing are the same. Few realize that the two positions are as different as night and day. The main points of the impact position are as follows (in no particular order of occurrence):
Hands ahead of or even with the golf ball.
Head behind the ball.
The majority of body weight on the front foot.
Back heel slightly off the ground.
Hips open to the target.
If you compare these points to the proper position of the setup as discussed in the setup section of tips & hints you will find some drastic differences. The impact position occurs at a time during the swing when maximum energy should be achieved. The releasing of power created using both body rotation and weight transfer will place the golfer's body in a position entirely different from that of the setup.
The foregoing is not intended to downplay the importance of the setup and it should be mentioned that achieving a good setup position is essential in helping any golfer reach a balanced and powerful impact position.