Wrapping paper and gift bag
Same: You use them to wrap gifts: Different: Wrapping paper covers a gift (using tape). A gift bag has a gift inside it.
Cookie and hot chocolate
Same: The taste sweet; they are treats. Different: You eat a cookie, you drink hot chocolate.
Snowman and snowflake
Same: Both made out of snow. Different: A snowman is a made of lots of snow packed together; a snowflake is one piece of snow.