These are made at exactly the same place. The only difference is the voice — put a hand on your throat and you will feel one buzz and the other not.
خKha
The nearest throat
The top of the throat, where it meets the mouth. Khāʾ is the scraping sound with no voice; ghayn is the same scrape with the voice switched on.
غGhain
The nearest throat
The top of the throat, where it meets the mouth. Khāʾ is the scraping sound with no voice; ghayn is the same scrape with the voice switched on.
Both come from the same place in the mouth — what changes is how the tongue is held, not where it touches.
Two words, one letter apart
Everything else in these words is identical. If you can hear which is which, you have the letter.
خَيْر
khayr
good
غَيْر
ghayr
other than