Luton started the Championship game as underdogs, with Leeds having just thrashed Fulham 3-0 at the ground on Saturday.
Nathan Jones set his side up to frustrate Leeds and stay compact, and they managed to keep the Whites at bay, making life difficult for the league leaders.
Jones does not know the right way, but is sure the Hatters can find it.
Luton shocked Leeds by taking the lead in the 50th minute when Harry Cornick scored with a superb curling effort, but the Whites drew level 13 minutes later through Stuart Dallas, who finished with a low shot in a crowded penalty area.
Leeds could find no further goals though and Whelan admits it is two points dropped in the battle to go up to the Premier League.
“This is two points dropped, massively”, Whelan said on BBC Radio Leeds post match.
“We weren’t at it in the first half, we were sloppy, we had chances, we weren’t ruthless again like we were against Fulham.
“You put one of those [chances] in the back of the net and it’s a complete different game again.”
Whelan believes Luton knew they could not beat Leeds and set up accordingly, with the Hatters now heading away from Elland Road delighted with the draw.
“Fair play to Nathan Jones and their team, they had a game plan and they executed it fantastically well.
“They probably knew they couldn’t beat Leeds, but to get a point off the back of beating Swansea the other day, that’s a decent week for them”, he added.
Leeds are next in action away at Blackburn Rovers, who have lost their last two games.
