Skirt and flank in this aspect refer to steak cuts that are gotten from similar part of a cow -the part between the hip and the rib. The two are similar in size, thickness, and in the way they can be cooked or prepared. Their location on the body of a cow is very similar.
The skirt steak is usually cut first, because it is located at the front part, while the flank steak is located just near and after it. The skirt steak is known to be longer, softer, fatter, and easier to cook when compared to the flank steak. Whereas, the flank steak is leaner, tougher, harder, and contains less fat, which makes it to be considered healthier than skirt steak.
Flank steak is usually this thin and elongated steak cut. Skirt steak cuts are usually used in Mexican dishes, Chinese stir-fry, Cuban Churrasco, and more. Conversely, the flank steak is also referred to as bavette, and is usually used in Asian dishes.