List Nodes/Content Type Items with same tags as current
There's a module that does that for you: Similar by Terms. But you can also do this with Views using Contextual Filters &amp; Relationships. This comment on Drupal.org explains it quite well:


  Its really easy in D7. Coding is not at all required.
  
  Taxonomy is a field in D7. I will explain how to create a Related
  Content block using Views.
  
  Create an argument by adding the taxonomy field on which you want to
  find the related nodes. Select "Provide default argument". Argument
  type = "Taxonomy Term ID from URL" Remove tick from "Load default
  argument from term page" Tick the "Load default argument from node
  page, thats good for related taxonomy blocks." To remove duplicates
  you have to follow the following points.
  
  Open "Query settings" in the "Advanced Settings". Tick "Distinct".
  This gives you a perfect "Related Articles" or "Related Nodes" using
  Views.