Yes, they're both Girl Scout cookies, with a few minor differences. There are actually two Girl Scout Bakeries that account for these versions not looking exactly the same. The ABC Bakers and Little Brownie Bakers versions are slightly different, but having the two bakeries helps with distribution and they are both commissioned by the Girl Scouts of the USA. 1. Samoas use darker chocolate. 2. Samoas cookie is less crunchy. 3. Caramel deLites have a stronger coconut flavor. 4. Caramel deLites are a bit less sweet.