I was talking to a girl, a fellow 31-year-old, and she was saying she would totally hook up with a hot 18-year-old boy, but that I would be wrong to hook up with an 18-year-old girl! When I incredulously objected, she explained that it's because I'd be taking advantage of her (Duh!). So I said, "So would you! You'd be taking advantage of him!" And she replied, "Yeah, but he'd enjoy it."
So, in the end, we kind of concluded that she was right; there is, in fact, a distinction, and it exists because the 18-year-old boy would not experience regret. He'd proudly talk about it with his friends for the rest of his life, whereas in the reverse scenario, the girl would probably only talk about it with her therapist, over a box of tissues, citing the incident as the first in a string of sexual encounters with much-older men she turned to fill the void left by her absentee father.
Anyway, point is, when a high-school boy sleeps with his hot teacher . . . it's not a crime. The other way around? Seriously frowned upon and usually accompanied by jail time and sexual-offender-status registration. This clip sums it up perfectly: