Constructing S-boxes that are inherently resistant against side-channel attacks is an important problem in cryptography. By using an optimal distinguisher under an additive Gaussian noise assumption, we clarify how a defender (resp., an attacker) can make side-channel attacks as difficult (resp., easy) as possible, in relation with the auto-correlation spectrum of Boolean functions. We then construct balanced Boolean functions that are optimal for each of these two scenarios. Generalizing the objectives for an S-box, we analyze the auto-correlation spectra of some well-known S-box constructions in dimensions at most 8 and compare their intrinsic resiliency against side-channel attacks. Finally, we perform several simulations of side-channel attacks against the aforementioned constructions, which confirm our theoretical approach.