Unlike other spot the difference games, in this one the two images are reversed. So instead of being identical, one has been turned the wrong way around. That makes this spot the difference game more difficult than most, and you’re going to really have to concentrate hard!
If you can find the differences - not just some of them, but all of them - then you’ll get to move on to the next level. But why not challenge your friends and see who can get to the highest level?! You might have to try a few times before you can complete each level in time.