Sam seeing Cat in trouble, having no idea who she is, and running to her rescue. Coming from Sam, that's rather selfless.
Sam giving Cat all the babysitting money, even though Cat would've been perfectly happy with the small percentage she'd just given her.
Sam has quite a few in "#FavoriteShow". The first is that Sam wipes Cat's tears and tries to cheer her up, followed later when Sam has the entire set of "That's A Drag," Cat's favorite show, delivered and set up in their apartment.
Cat hugging Sam in #NewGoat out of fear of being separated and then again after Sam assures Cat that nothing bad will happen.
The Opening Theme consists of the two geeking out and having fun from later on in the series. Knowing Sam from iCarly, it says a lot about how must she like Cat.
Dice's reason for dancing at a birthday party in '#Secret Safe is because he's trying to afford a new laptop for his mom. Sure, it may not excuse lying to Sam and Cat and locking them in a safe, but still.
Despite Dice locking them in a safe , Sam and Cat were still willing to lend Dice money after they learned Dice dances for money sometimes. However he's still punished.
#OscarTheOuch had many heartwarming moments with Cat pushing an old man out of the way from harm and later on she tries to help Oscar break out of his comfort zone. It sort of goes unsuccessful, but in the end, Oscar admits to his furious mom that he's glad Sam & Cat helped him have a better day doing atleast something. He even says they gave him the best day of his life.
#Lumpatious also has a kid that Sam & Cat also help out. This time with his jerk of a brother. They go out of their way to try to prove to him, for the little boy, that the word Lumpatious is a real word.
It's also sweet when in #TextingCompetition, the girls stand up to Butler's mom for him and try to help him live his own life without his mother being the manager in his life.
The times Sam & Cat act like a married couple. It's funny and heartwarming when in #PeezyB and #MyPoober this happens. At the end of the first one, they make up and Sam, like a husband with a wife, asks Cat to heat up some chicken for her. In the last one, being like a couple, Sam blames her for getting into a root beer problem.
Anytime Sam & Cat's friendship is on the rocks. Especially in TheKillerTunaJump they seem to be at their worst when they flirt with each others' crush. But even though Cat says she doesn't care if Sam jumps over the pool of killer tuna that could kill her, she still shows that she does and takes Sam's place so she's not hurt, even though we know Cat can't do any better driving over the pool. It's sweet when Sam arrives in time to stop her from going over the pool.
The same episode, Sam & Freddie and Cat & Robbie agree to go on a date. It's nice to know for iCarly and Victorious fans, that there is some closure for their favorite couples.
Sam of all people hugging Dice when he got upset in #MadAboutShoe
In #MagicATM, Cat gets arrested and sent to juvie. Sam then demands to be sent to juvie with her, claiming that she had to protect Cat, who isn't suited for juvie. When the cop refuses, she dumps a slushie down his pants and gets arrested. Sam is willing to go back to juvie to protect Cat.
In #Yay Day, Sam reminds everyone that she has a heart of gold. Cat invents a new holiday, the titular Yay Day, in which everyone exchanges presents. Cat secretly peeks at what Sam got her, and is furious when she find out that Sam got her mouthwash. So Cat gives Sam dirty pillow. It is then revealed that the mouthwash was meant for Goomer, who loves mouthwash, and Sam got Cat a special light up jump rope that plays music, which Cat really wanted. When Sam opens her dirty pillow, the look on her face could ring tears from stone. For bonus heartwarming, Sam wrote Cat a note that can be summed up as " I hate most people, but you I like." Sam is subdued for the next few minutes before leaving. Cat finds her and they talk. Cat admits to snooping to find out what her present was. Sam then tells her that growing up, she never got a good present from her mom before or from anyone. Sam then cries on her shoulder for a few seconds before the two sort of make up.
And for more bonus heartwarming, Sam put a lot of thought into the presents she got (though we don't see what she got Nona or Dice), which included getting something shipped from Africa and calling Goomer's mom (who Sam hates) and asking her about what Goomer likes. If there was ever any doubt that Sam cares about her friends, it dissolves after this episode.
This makes Sam's scene with Spencer in the iCarly series finale even more heartwarming. Thanks to Jennette Mc Curdy's acting in both this one and iGoodbye, you can see how much Spencer's motorcycle gift really meant to her.
Not to mention in Revenge of the Brit Brats and Motorcycle Mystery, when her motorcycle gets spray painted and later goes missing, her reaction to both events shows again how much Spencer's present really means to her.