Early in recovery, someone shared with me the difference between guilt and shame. Guilt is the feeling that something I have done is bad, usually connected with the desire to correct the situation. The 12 steps have lots of practical steps one can take to resolve guilt.
Shame, on the other hand, is the feeling that because of something I have done (or has happened to me), I am bad. This is really a useless feeling that often stands in the way of recovery. I think this is where spiritual recovery is most useful. There's no action you can take to rid yourself of shame. It's one of those things you must let go of... perhaps with divine assistance. However difficult to follow, I love the "Let Go, Let God" mantra of AA.