Engineering work is novel and intrinsically requires human judgment. It produces a permanent improvement in your service, and is guided by a strategy. It is frequently creative and innovative, taking a design-driven approach to solving a problem—the more generalized, the better. Engineering work helps your team or the SRE organization handle a larger service, or more services, with the same level of staffing.
Eliminating Toil, from Google’s SRE blog
Stupid Matters 