Uhmm.. nothing. It's the same.

In Short, no. they are not the same. The long story, It depends on the situation, context and general the usage of the word. "Me to" ALWAYS means that the thing, situation or what you are talking about directly applies to you. example: Person 1: I'm so bored right now Person 2: Me to Here person 2 acknowledges that he is bored to. "Same here" is the short version of "It's the same over here" and should apply to something around you. Example: Person 1: Most of the houses here are green Person 2: Same here Here again Person 2 acknowledges person 1 because the houses around him are also mostly green. Although! "Same here" is often used instead of "me to" because you can tell about your feelings in a different ways. i'll use the new example. 2 Person's are in different buildings. Person 1: this building i am in now is scary Person 2: Same here In this example Person 2 acknowledges that he is in a place he FINDS scary. but he also could have said this: Person 1: i don't like this building, I'm scared Person 2: Me to. Here, Person 2 acknowledges that he IS scared. The last 2 examples describe the exact same situation but because of the different usage in words you can use different answers. I hope this helps!