No, shortbread cookies and butter cookies are not the same. While they both contain butter as a main ingredient, shortbread cookies typically have a higher ratio of butter to flour and sugar, resulting in a crumbly texture and a more buttery flavor. Butter cookies, on the other hand, have a more tender and slightly chewy texture and may contain more sugar and flour. Additionally, shortbread cookies are often flavored with vanilla or almond extract, while butter cookies may include other flavors such as lemon or chocolate.