In a spot turn, the first step is a forward walk, turning. So if you have been facing partner, you step across the body, making a foot swivel on the standing foot, so that your step lands "forward" (ie just the same as a New York).
You swivel 1/2 turn on the standing foot, and replace weight back to the other foot.
The last step is also a forward walk turning, and it swivels, once the weight is over it, back to face partner.
One area of difference between Switch & Spot Turns, is direction, as a Switch Turn will usually commence towards partner, rather than across the body, to the side. Other than that, I can't think of a difference between them.