Sledding and ice skating
Same: both activities you can do when it's cold outside; Different: you sit on a sled and go down a hill; you wear ice skates to skate on ice
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.
Reindeer and dog
Same: Animals. Different: a reindeer is large and has antlers; a dog is smaller and doesn't have antlers.
Gloves and coat
Same: both things you wear when it's cold; Different: you wear gloves on your hands; you wear a coat over the top half of your body
Tree and wreath
Same: Both made of leaves/branches. Different: a tree is tall and has branches, a wreath is small and round and used for decorations.
Ornaments and lights
Same: both decorations; Different: ornaments hook onto a tree branch; lights go around the tree
ball and truck
Same: Both toys. Different: A ball is round and you throw it; a truck has wheels and you push it.
Rake and shovel
Same: both used to scoop and gather; Different: rake gathers leaves and shovel gathers snow
Fall and winter
Same: both are seasons; Different: Fall/ Autumn is a warmer season and winter is a colder season
Scarf and hat
Same: things you wear when it's cold; Different: scarf goes around your neck; hat goes on your head
Marshmallow and snowball
Same: both round and white; Different: you eat a marshmallow; you don't eat a snowball
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.
Cookie and hot chocolate
Same: The taste sweet; they are treats. Different: You eat a cookie, you drink hot chocolate.
Candy cane and chocolate
Same: They are both sweet. Different: a candy cane is minty and hard; chocolate is sweet and soft.