Could someone please explain the difference between tunnelling IP data using ICMP packets and tunnelling TCP data via ICMP?

Obviously I know this is going to be something relevant to the different OSI layers, but what actually is it which is done at a different layer?

I slightly understand the general concept of tunnelling, but not "tunnelling IP or TCP over ICMP", what is actually happening?

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Not answering the question, but tunneling TCP will result in that only CONNECTIONS in the TCP sense are tunneled, not DATAGRAMS like other ICMP traffic and UDP. – sinni800 Jan 8 at 17:39
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