Both refer to a person having an observable characteristic.
"Look like" is only visual - based on appearance.
You look like you need to go to bed. (You look tired.)
You look like your father. (You resemble your father.)
He looks like he's going to win the race. (He's in front, and running well.)
Slang expression: You look like something the cat dragged in. (You look awful, like a dead rat.)
"Seems to be" can be based on appearance or behavior that is not very obvious.
You seem sad. (You're behaving in a sad manner, and maybe you're trying to hide it.)
You seem to be accusing me. (You're saying things that suggest I'm guilty, but you're not saying so directly.)
You seem to be quite attracted to him. (You're paying a lot of attention to him, but you're not being obvious about it.)