Is there any difference between cabins on the lower decks and cabins on the higher decks?

On today's newer ships, there are basically four types of cabins:

Inside Cabins - these are cabins without windows

Oceanview Cabins - basically the same size as inside cabins only they have port holes or picture windows.

Deluxe Cabins - about the same size as an oceanview cabin, except it may have a private balcony which adds to the overall square footage of the cabin.

Suites - significantly larger than other cabins on the ship, often with a private balcony or verandah.

You find the Deluxe Cabins and Suites on the higher decks of a cruise ship, so, yes, there is a difference here. However, Standard Inside Cabins and Oceanview Cabins are basically the same on any deck. For example, a Category 4, Inside Cabin on Carnival's Fantasy on the Riviera Deck is the same size as an Oceanview Category 9 on the Empress Deck. The difference become evident in the Cat 11 and Cat 12 Demi-Suites and Suites.