Set-based programming is based upon the mathematical concept of a set, and has operators that work on a whole set at a time. Procedural (RBAR) programming is based more on the traditional computer concepts of files and records. So to increase the salary of all employees in department X by 10%:
Set-based:
UPDATE employees SET salary = salary * 1.10 WHERE department = 'X';
Procedural (extreme example, pseudo-code):
OPEN cursor FOR SELECT * FROM employees;
LOOP
FETCH cursor INTO record;
EXIT WHEN (no more records to fetch);
IF record.department = 'X' THEN
UPDATE employees
SET salary = salary * 1.10
WHERE employee_id = record.employee_id;
END IF
END LOOP
CLOSE cursor;
In the procedural version, only one employee row is being updated at a time; in the set-based version, all rows in the "set of employees in department X" are updated at once (as far as we are concerned).
Not sure this adds anything to what you will have already read in your links, but I thought I'd have a shot at it!