The first one implies an identity, like as if the personality of that person is "to be distracted", the second is just in a moment, a specific situation that the person is distracted.

The first case implies it is a 'permanent' condition of the person. The second case is more momentarily

Good question. As a rule of thumb, "ser" refers to permanent conditions, while "estar" is used for transitory states. There are exceptions, though. A couple of examples to clarify: "Es gordo" ( permanent state)/ "Está gordo" (he's put on weight lately, there's been a change) You can also say that someone "es linda/o" (always) o "está linda/o" (today, because they're wearing nice clothes and have a tan). Hope this helps.

Ser distraído= siempre es una persona distraída, en todos los momentos de su vida. Estar distraído= en algún momento esa persona no presta atención. Espero que lo hayas comprendido. Saludos Elena

Hello Meg! All the answers here are correct. I also agree with you, at first this subject can be confusing. As you continue to review your material, you may see this "estar vs. ser" in a new light. You may find that some words in Spanish will change its meaning and it will be solely depending on the verb of your choice. Words like "distraído, aburrido, callado, alegre" will either mean something slightly or completely different if you use "ser" or "estar". Feel free to play with these words, make some sentences with them and discover how versatile your Spanish becomes as you master the difference. Saludos!