What is the difference between “being” and “having been” in this context?

1. Being a teacher, she likes children.

2. Having been a teacher, she likes children.

There is no difference in meaning. But in the thinking and long action.

First sentence means the woman is teacher maybe new 1 year or more and just she became teacher. And she likes children also. ( we think she is new teacher and just has joined in teaching)

Second sentence means the woman was teacher and she has been working from many years. And she like likes children also. ( we think she is more experienced teacher then 1st one)

so, first one focuses on the present and the second one focuses on the past action.