This is hard to answer because both of these words are used in many ways. In general, "to do" refers to performing an action (i.e. "I do chores" or "he does gymnastics"), whereas "to make" refers to the creation of something (i.e. "I make jewelry" or "he makes cakes"). "To do" is generally followed by a noun that refers to an activity, whereas "to make" is followed by a noun that refers to an object.