drop that it’s overwhelming vs. it’s frustrating and that’s okay

In the April VIP coaching call, Brooke suggested that one student drop the thoughts about “I have so much to do” so that she could skip the overwhelm and focus on WHY she was doing all the tasks. At the end of the call, she encouraged a student to embrace the frustration she was feeling. Can you give some insight on what the difference is? I’m looking for insight on when “This is hard and I can do hard things” is helping me vs. potentially creating problems.