Use the “Same” and “Different” cards above as headers, cut the picture sets below (keeping the two side by side together). Have the children put the pictures that are identical under the “Same” heading, then the ones that have variations under the “Different” heading.
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You could also use this as a language activity. Hold up one card and discuss whether it is the same or different. Use this opportunity to increase vocabulary by discussing why it is different, i.e. one is bigger, it is a different shape, one has a horse and the other doesn’t, etc.