A do not resuscitate order is actually a medical order signed by your physician after discussions with your physician as to whether or not you wish to be resuscitated in the event of for instance a heart attack or some other instance. A living will on the other hand is a document where you actually set out your end of life wishes as to whether you wish to be resuscitated or what procedures or life prolonging procedures you would like to have either withheld or withdrawn in the event that the physicians have determined that there will be no recovery.