More lies. According to the CIA, there is no difference. We don't have a kinder, gentler version of waterboarding.
The United States's Office of Legal Counsel stated the CIA's definition of waterboarding in a Top Secret 2002 memorandum as follows:
In this procedure, the individual is bound securely to an inclined bench, which is approximately four feet by seven feet. The individual's feet are generally elevated. A cloth is placed over the forehead and eyes. Water is then applied to the cloth in a controlled manner. As this is done, the cloth is lowered until it covers both the nose and mouth. Once the cloth is saturated and completely covers the mouth and nose, air flow is slightly restricted for 20 to 40 seconds due to the presence of the cloth... During those 20 to 40 seconds, water is continuously applied from a height of twelve to twenty-four inches. After this period, the cloth is lifted, and the individual is allowed to breathe unimpeded for three or four full breaths... The procedure may then be repeated. The water is usually applied from a canteen cup or small watering can with a spout... You have... informed us that it is likely that this procedure would not last more than twenty minutes in any one application.[23]
http://en.wikipedia.org/wiki/Waterboarding#cite_note-22
What does the Vietnamese Office of Legal Council say about it?
Oh yeah. The NVA didnt give a shit about it being legal. They didnt give a shit if someone died during the process. And they didnt give a shit whether they got information or not.
I guess that pretty much distinguishes torture in Vietnam from the interrogation techniques used by the U.S..