Not long ago, I had to explain the difference between these two ideas as to my mind there is a world of difference between them. Listening is merely my ear's recording something that happens and nothing more. There is no extra effort spent to process or analyze what was heard. This is where if I spare some mental processing power to analyze and sift through something to have some new result then I did pay attention and got somewhere with it.
There are times where I enjoy playing semantics and toying with words. Which words to use in what circumstances and how can I put them together for various effects. Alliteration can be quite cool to have the repetition of a sound over and over again. Other times it can be fun to just pull from movie lines and see what happens.