Tablets seem to have quite a bit of importance in Christianity.
First, we have Moses. He ascended Mount Sinai for some reason. Let's forget for a moment that Christian scholars still can't agree on which mountain Sinai represented. There was apparently a volcanic eruption on the mountain, whatever mountain it was. There were thunders and lightnings, and a thick cloud upon the mount, and the voice of the trumpet exceeding loud. The cloud lingered for 6 days, until the ashes dispersed. That's a pretty clear description of a volcano, written by primitive men.
Then Moses decided to go visit the volcano. He stayed up there for 40 days and 40 nights (sound familiar? Remember, these guys couldn't really count back then, so they used 40 for "a lot" it seems). Long story short, while Moses was gone, the people went back to their idolatry and Moses got so pissed off when he came back down from the volcano (his anger waxed hot), that he broke those tablets in a snit. The most important laws of humanity, which he was commanded to bring back for all of us. Uh huh. How convenient is that? No credible witnesses. God, for some reason, didn't get into his usual murderous mood for being disrespected like that (probably because Moses ground up the gold idol and forced the Israelites to drink it in their water, which suited God's sadism), and he merely had Moses inscribe new stones - which were put into some ark (imagine how heavy that would have been)which no person has ever seen. So, there we have the stone tablets, yet no credible witnesses other than Moses ever saw the "originals" much less the ones he supposedly made himself.
Now, let's move on to Joseph Smith. In 1823, Joseph Smith found some gold tablets buried in a hill after an angel directed him to them. The angel didn't let him take the tablets, since he wasn't worthy due to certain things he did or didn't do, but made him come back each year. After four years, put to good use telling others about his special conversation with the angel, Joseph (if I can be on a first name basis with Moses, I can do the same with Joseph) apparently was allowed to take the tablets, because he came home with them wrapped up and hidden. He let a few people feel the weight of them, but God had forbidden him to show them to anyone else.
Joseph showed the tablets to 11 chosen men, according to the men's testimony, before returning the tablets to the guardianship of the angels. Three of the men testified that they heard God telling them the tablets were true (even though they were later excommunicated for breaking with Joseph), but so what - they rejoined later. The other eight claimed they held the tablets themselves. Again, later many of them were excommunicated, but none ever formally renounced having handled the tablets. There is evidence of coercion and outright fraud - but hey, Joseph saw them, right?
The angels apparently took them out of the sight of any humans from that point on. They will be returned to humanity at some point.
I really don't see much difference between the two. Two mythical tablets with no proof of either. I don't know how someone can take one at face value while denying the other. If you accept one, please tell us how you can deny the other. They are both equally credible.