They are basically the same . How are you wanting to alter it?
Depending on the height of the dresser, it may need to be raised up to a height that is more convenient to be used as a buffet. If it is too low, bending over at an awkward angle might be hard on the back.
I am thinking about a buffet used for serving food.
I paint and sell furniture and buffets and dressers can be used for either purpose. My customers often buy one to use for the other purpose. ;)
Remove the lower drawers and make them into cabinets with doors. Raise the height with new legs maybe? I think adding cabinet doors and painting it would be enough for me. Maybe remove any decorative board across the bottom front. There's lots of videos of people that made cabinets in dressers. Just go to the top of Hometalk's main page and enter "dresser" in the "Find a Project" search block.