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Hello luan1239
We can use 'as' + adjective + 'as' to say that two things are the same. For example, in the first sentence 'My hands are as cold as ice' means the same as the original sentence.
Similarly, we can use 'not as' + adjective + 'as' to say that one thing is less than another. For example, in the second sentence, 'My new shoes are not as comfortable as my old ones' means the same as the original sentence.
Does that help?
All the best
Kirk
The LearnEnglish Team