To bridge the gaps between powerful Graph Neural Networks (GNNs) and lightweight Multi-Layer Perceptron (MLPs), GNN-to-MLP Knowledge Distillation (KD) proposes to distill knowledge from a well-trained teacher GNN into a student MLP. In this paper, we revisit the knowledge samples (nodes) in teacher GNNs from the perspective of hardness, and identify that hard sample distillation may be a major performance bottleneck of existing graph KD algorithms. The GNN-to-MLP KD involves two different types of hardness, one student-free knowledge hardness describing the inherent complexity of GNN knowledge, and the other student-dependent distillation hardness describing the difficulty of teacher-to-student distillation. However, most of the existing work focuses on only one of these aspects or regards them as one thing. This paper proposes a simple yet effective Hardness-aware GNN-to-MLP Distillation (HGMD) framework, which decouples the two hardnesses and estimates them using a non-parametric approach. Finally, two hardness-aware distillation schemes (i.e., HGMD-weight and HGMD-mixup) are further proposed to distill hardness-aware knowledge from teacher GNNs into the corresponding nodes of student MLPs. As non-parametric distillation, HGMD does not involve any additional learnable parameters beyond the student MLPs, but it still outperforms most of the state-of-the-art competitors. HGMD-mixup improves over the vanilla MLPs by 12.95% and outperforms its teacher GNNs by 2.48% averaged over seven real-world datasets.