None.
A linear foot is a measure of distance. It is a 1-dimensional concept so it has length but no breadth (or width). Consequently it cannot cover any area.
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"Square feet" aren't things that are used to cover area."35 square feet" is an amount of area that you have to cover with something.
Square feet measure area and linear feet measure length. If a board is one (linear) foot long, that does not tell you how much area it covers, unless you also know the width.
How much cement is needed to cover 192 square feet of area
10 sqare feet is an area so it covers 10 square feet.
Linear feet and feet means the same thing.