Looking is easy. Anyone with sight can look. It involves an observation of the surface.

Look at that person.

Look at that building.

Look at that report.

Seeing is difficult. If involves eyes and the ability to extract insight. Seeing involves an analysis of the inside.

Tell me what you see in this person.

Tell me what you see in this building.

Tell me what you see in this report.

We get into trouble when we look when we really need to see.

See what I mean?