No actual distinction
ch 27 of the WCF:
IV. There be only two sacraments ordained by Christ our Lord in the gospels, that is to say, Baptism and the Supper of the Lord: neither or which may be dispensed by any but a minister of the Word, lawfully ordained.
Robert Shaw:
We acknowledge only two sacraments instituted by Christ in the gospel, and these are baptism and the Lord's supper; the former being the sign and seal of our spiritual birth, and the latter of our spiritual nourishment. The Church of Rome has added five spurious sacraments–ordination, marriage, confirmation, penance, and extreme unction. None of these have any divine appointment as sacraments; and the three last, as used by Papists, have no warrant at all from Scripture. None of them are seals of the covenant of grace, and, therefore, they are no sacraments, but are to be considered as gross corruptions of the purity and simplicity of the Christian ritual. In opposition, also, to the Church of Rome, which permits laymen and women to administer the sacrament of baptism in cases of necessity, our Confession asserts that none but a minister of the Word, lawfully ordained, has any warrant to dispense the sacraments.