If there is any distinction, I think it would be that "from" means the end product is completely different from the starting ingredients, while "of" does not. "This cake was made from flour, sugar, butter, and chocolate." None of those ingredients are still discernible in their original form. But, "This shirt is made of cotton"--- well, you can still see and feel the cotton. (But: "This shirt is made from the cotton of
However, the two are somewhat interchangeable. Both "This sculpture is made entirely from paper clips" and "This sculpture is made entirely of paper clips" would be correct. "From" retains the idea of a starting point, while "of" does not. So, there is a stronger sense of referring to the process of creating the sculpture with "from" than "of."
Does that help?
[not a teacher]
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