In iPilot, when Freddie said Carly was hot, Sam's response? She looks right at Carly and agrees verbally with Freddie, "You are."
The looks Carly gave Sam in the Idiot Farmgirl skit of the episode iWant My Website Back and her flirtatious tone were positively squeeworthy and not the least bit child-friendly. Then again, surprisingly much of the show isn't.
And what about Sam's reactions? Why else would a cowboy put up with an idiot farmgirl for that long if he weren't interested in her talking to him?
iHatch Chicks: When Sam commented about turning the chicks into fried chicken, Carly bit Sam's hand as punishment and walked out. Sam's response? "Wait, come bite the other one!"
They scream "WE'RE MOTHERS!!" joyfully.
Carly calls out "Family Photo!" with Sam and the eggs without a male onscreen as the "father".
iDon't Want to Fight: Pretty much the entire episode, especially near the end, when they make up.
iMake Sam Girlier. Does anybody else think Carly's a little bit too excited about getting Sam to wear panties?
Not to mention Sam's Unstoppable Rage when the bully pushed Carly down.
iThink They Kissed. While loopy from laughing gas at the dentist's, Sam tells Carly she's a "pretty, blurry girl." She toys with Carly's hair a lot, then tried to kiss Carly and only Carly's quick reactions stopped it happening.
iSpeed Date. where Sam (in a schoolgirl attire) handcuffs Carly to a chair and gags her with duct tape...
Sam: (about Carly, in situation above) Who wouldn't want to go out with this?
There's no guys at the school that don't make Sam sick.
At the end of iSpeed Date when Carly and Freddie are dancing and Sam sees them - pure jealousy.
That's very much YMMV. Trust us, you wouldn't believe the Internet Backdraft that comes from declaring this moment anything shippy. It could be jealously for either Carly or Freddie, sadness that they are having fun without her, a grudging smile (when she's out the door again) that shows that maybe she was wrong about Carly never liking Freddie romantically, a mistaken belief that Carly finally succumbed to Freddie and might have got together, or even a realisation about why Freddie likes a girl like Carly so much, and that the reason guys like Carly so much and not her is because of her attitude towards them and people in general.
iQuit iCarly is a visual metaphor of divorcing parents.
In iSaved Your Life, Carly (while wearing a bunny suit) gives Sam a full, spread-legged, police style pat down that ends with a playful slap on the butt. This actually aired. On Nickelodeon.
After Sam is giving Freddie a hard time for his new relationship with Carly. Freddie asks her point blank if she was jealous of him. Dan Schneider even discussed that possibility on his blog.
Sam says that while not educated, she's a lot of fun. Carly confirms it and eagerly headlocks the blonde in a noogie and Sam is quite enjoying it.
In the extended version, after Carly admits that she's dating Freddie and locks herself in her room, Sam wants to talk to her. Carly pulls Sam into the room with her and closes the door. It's... ambiguous, at the very least.
The entire episode of iFight Shelby Marx is so Les Yay filled, it spawned the fandom pairing Shelby/Carly.
Sam removing Carly's robe in iFight Shelby Marx.
Also, Sam stripping the gown from Carly (as well as pulling her legs to take off her shoes) from her adjacent stall in iWas a Pageant Girl as eye-raising yet squee-worthy Cam moments.
Carly: (mockingly) Thanks for being gentle! Sam: Ta-da! (emerges fully dressed) I feel hot! Carly: (annoyed) I feel violated.
Also in Pageant Girl, Sam tells Carly (rather excitedly) that she looks hot in the pageant dress.
The entire pageant proper also had Carly behave like a very proud mom towards her "daughter" as Sam takes the stage.
Specifically during the introductory segment when Sam comes up she tells a pageant mother "that one's mine".
Sam getting a text from a really hot guy (actually Freddie playing a trick on her) in iStage An Intervention is met with a rather eyebrow-raising reaction from Carly. She seems jealous.
This, however, might be more of Carly being jealous of Sam, seeing as how both Carly and Sam admitted to crushing on the guy earlier in the episode.
iReunite With Missyexplodes with sexual tension. The UST between Missy and Sam is off the scale. You could easily describe the episode as: Two Psycho Lesbians fighting for their girlfriends love, whilst trying not to Slap-Slap-Kiss each other in the process.
Carly and Freddie's reactions to Mrs. Ackerman's red dress are nearly identical, with Carly being more composed about it.
In iEnrage Gibby, Carly is awestruck when she sees Tasha. This exchange then follows:
Sam: "Heh, I told you she was hot." Carly: "Well, yeah, but you didn't say she was that hot!"
In iCarly Awards, Carly tells Freddie that he's standing too close. She has no objections when Sam is literally pressed up against her, despite plenty of room to spare.
This is as much a Running Gag on the webshow (with Carly pretty much always telling Freddie to move away) as it is any Les Yay intent.
iScream on Halloween: after hiding inside a closet (where there was no shortage of personal space)...
Sam: "Wait, whose butt is this?" Carly: "Sam!"
Carly's tone-of-voice is something between surprise and arousal.
In iPsycho, Nora leans on her female classmate (played by Daniella Monet) and kisses her on her lips.
Believe it or not, that kiss had absolutely nothing to do with sexuality. According to Schneider, Nora just grabbed the nearest person and kissed her out of joy. He compared it to when Bugs Bunny kisses Elmer Fudd.
This troper was inclined to believe that, too ... until the same girl approached Nora at the end of the party and invited her out with a bunch of other girls in a manner that was seriously bordering on flirtatious. Either way you spin it, it's positively dripping with Les Yay.
In iSam's Mom, Sam decided to "make nice" with her mom, the woman she's been arguing with the entire episode and inflicts a hilariously abusive childhood on her, just FOR Carly.
In iGet Pranky, Sam was in a deep sleep when Carly tosses a pillow against her face. Sam is wholly aware that it was Carly who threw the pillow, but instead of targeting Carly, Sam gives Freddie the blame and knocks him off with the pillow instead. This just blatantly proves that Sam will never dare hit OR hurt Carly.
In iLost My Mind, Carly licks Sam's hand. Granted, Sam was covering her mouth so she wouldn't tell Freddie something but why would licking her hand make Sam stop?
In iGo One Direction, Sam cheers when somebody mentions San Francisco (a city known for, among other things, being very gay-friendly), calling it her city, then claims she's never been there. Shortly after, she lays Carly's head on her shoulder and strokes her hair, calling her sweet.
Although they only met each other for part of a crossover TV-movie some of the interaction between Tori and Carly can come across as flirtatious.
Boys
Not as prevalent as Carly/Sam but it's there.
Freddie (to Spencer): I'm not giving you a sponge bath while you watch television! (pause) Not after the last time.
Then Freddie looks at the birthmark on Spencer's butt.
Also Spencer's hypnotic stare session with Freddie in iWill Date Freddie
In "iRue The Day", when Spencer is showing an autographed message on his back, part of the message points to and compliments his back mole. Freddie touches it and says " That is a nice mole." Freddie may have been slighty starstruck and swept in the moment, if not, Ho Yay.
In iWas A Pageant Girl, Freddie and Spencer seem more interested in each other than in their dates. They even ignore an offer to make out with the two very attractive girls.
iBelieve in Bigfoot, when the cast is looking for Bigfoot, and they spot two boys:
Sam: They're not even cute.
Spencer: Bummer.
The whole Gibby/Spencer massage scene in "iParty With Victorious".
