There is a difference.
Android is a Linux-based operating system thus SOFTWARE
Smart Phones are mobile phones built on an mobile operating system, such as Android but with more advanced computing capabilities and connectivity than a standard feature phone.
Thus Android is Software & Smart Phone is the hardware with the exception of Soft Phones "i.e. Software Phones that are used for VOIP calls".
NB: Some smart phones can have android built in within them too.