This has been the most common mistake in my students’ essays this term.
Gays should have the same opportunities than heterosexual couples.
♥ We use the same as or the same…+noun+ … as before a noun or pronoun.
Gays couples should have the same opportunities as heterosexual couples.
I’d like to visit Australia one day, just the same as you.
♥ We use the same that before a clause (subject+verb)
He was wearing the same clothes that he’d had on the day before.
I hope it helps you!