What
is acne?
A normal follicle looks like this:
For reasons no one completely understands, follicles sometimes get blocked. Sebum (oil) which normally drains to the surface gets blocked and bacteria begins to grow. Both whiteheads and blackheads start out as a "microcomedone". The picture below is a "microcomedone".

The result of a microcomedone can be one of two scenarios. A blackhead or a whitehead:
When
the trapped sebum and bacteria stay below the skin surface, a whitehead
is formed. |
A
blackhead occurs when the trapped sebum and bacteria reaches the
surface of the skin and opens up. |
Either way, blackheads and whiteheads are filled with trapped sebum and bacteria.
The treatment advice is the therefore the same for both whiteheads and blackheads.
Reference
page:
National Institute of Health