LLC as S-Corp: Is this accurate?My smLLC profits 80K

As an S-Corp, the smLLC pays me a salary of 60K

smLLC gives me the other 20K is a distribution

smLLC pays employer payroll taxes on 60K

smLLC pays employee payroll tax on 60K

I (me) pay personal income taxes (federal) on 80K. (TX does not have income tax so I pay $0 state personal income taxes)
https://www.reddit.com/r/smallbusiness/comments/1gg2el7/llc_as_scorp_is_this_accurate/