The words booze, boos sound the same but have different meanings and spellings. Why do booze, boos sound the same even though they are completely different words?
The answer is simple: booze, boos are homophones of the English language.
Plural form of boo.
Third-person singular simple present indicative form of boo.
Hard liquor.
An alcoholic beverage.
A drinking spree.
To drink alcoholic beverages excessively or chronically.
Definitions from Wiktionary, Creative Commons Attribution/Share-Alike License, from The American Heritage® Dictionary of the English Language, 4th Edition and Wordnik.
Homophones (literally "same sound") are usually defined as words that share the same pronunciation, regardless of how they are spelled.
If they are spelled the same then they are also homographs (and homonyms); if they are spelled differently then they are also heterographs (literally "different writing").