Final answer:
Layer 2 security pertains to the data link layer and focuses on node-to-node data transfer, with MAC address filtering being an example. Layer 3 security deals with the network layer and involves routing and IP addressing, with access control lists as an example.
Step-by-step explanation:
The difference between Layer 2 (L2) and Layer 3 (L3) security relates to the different roles and functions these layers have in a network. L2 security focuses on the data link layer, which is responsible for node-to-node data transfer and Ethernet switching.
An example of L2 security would be MAC address filtering, where access to the network is controlled based on the hardware address of a device. On the other hand, L3 security is concerned with the network layer, which handles packet forwarding including routing through different IPs. An example of Layer 3 security is access control lists (ACLs), where the network restricts access to resources based on IP addresses.