In iOMG, it has been confirmed that Sam is indeed in love with Freddie, as she made a move and kissed him.

What does Sam Puckett hate?

Sam PuckettLikesFried chicken Ham Her butter sock Bolivian bacon Fat cakes Yerbanian hot sauce Fat shakes Root beers Her motorcycleDislikesHugging (sometimes) Being called sweet Kids sniffing their fingers Rectangle Shaped PizzaProduction informationFirst appearance#Pilot18 more rows

What episode of iCarly Can Sam not insult Freddie?

iHeart Art is the fourteenth episode of the first season of iCarly.

Are Freddie and Sam friends?

Sam and Freddie promise that from then on, they would all tell each other everything. That means that Sam and Freddie are close enough friends that even the two of them would tell each other everything. Freddie asks Carly how Sam did at the dentist, which shows that he cares about Sam.