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!