The gold-framed card shows a block shape. The other card shows it turned — or shows its mirror image, turned. Tap Same if turning alone makes them match, Mirror if it would need flipping too. From level 6, tap the one card (of 3 or 4) that's the same shape.
A right answer earns 1 + the level, plus 1 for every 5 in a row (up to +3). A miss costs 2 + the level — and the shape turns back to show you why.
Based on the Shepard–Metzler mental rotation task. Turning objects in your mind is the skill behind map reading, packing, geometry and building things.