You are not as close to me as she is.

you can't say "You are not the same close to me as her" you can say "You are not as close to me as her" This could be physical/emotional/familial/etc... closeness.

Yes you would say "You are not as close to me as her" if you where telling someone you care about how you feel . That your feeling neglected or that the person your talking to has more time for 'her'

Thank you . I meant " you are not as close to me as her"

I think what your trying to say is.. "You are not the same around me as her" or you could say "Your different in the way you act/behave around her".)