well, what do you mean by same? physically or functionally? Functionally it seems the same.
physically it looks like it might be a little brighter, but it also looks like it's a little more recessed into the phone and perhaps fractionally smaller.
S3's is big and bright, very eye catching. S4's is small and dim. I guess what people including myself like is that. Functionality wise of course they're the same. What can an LED on the phone do besides blinking?