This is an interesting question. The meaning of the two sentences is the same: the listener and the speaker's friend resemble each other.
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Nalini Rajeev You look like my friend.My friend looks like you.You look like my friend ~ My friend looks like you ~ My friend and you look alike.
Nalini Rajeev What is the difference?The difference is focus. In the first sentence "my friend" is the standard of comparison; in the second one "you" is the standard. Otherwise, both say that the two people in question look alike.
You look like my friend.
My friend looks like you.