GUI efficiency.

Hi guys:
I heard some people said that the efficiency of guitexture is better than the guis that are drawn in OnGUI() function.
Is that true? And why? Can anyone explain it. I will appreciate.

yes thats true

OnGUI is called multiple times per frame, once to render and then again to handle the events (how often depends on the amount of events).

A guitexture will just render an image and not do anything aside of that

First of all, thanks for your answer.
So the main issue make the difference is that the OnGUI is called multiple times. If there is numbered GUI elements, it will not effect too much.
Also I’m wondering how about using guiTexture to make a button, use a script to change the texture. Will this behaviour make they have nearly the same efficiency?