[Stocker]

It's been 5 years since I compared them (we bought a 2005 Tacoma) but here's what I remember about double cab trucklets.

Tacoma's rear seat much bigger & more comfortable, rear windows roll all the way down -- not so in Frontier. Tacoma's headlamps more powerful than Frontier. IIRC, Frontier's frame is more fully boxed than Tacoma. Also, Frontier has a real tailgate, where Tacoma's is a thin skin that buckles easily with too much weight on it. It's light & easy to open/close, though.

Dunno about Frontier's suspension, but Tacoma's rear springs are notoriously weak -- OK if you never carry weight, but there have been TSBs, and a lot of guys replace them with aftermarket springs. Many Tacomas have cruise control that is so sensitive they'll drive you crazy. I rarely use mine.

If you are looking at new trucks, the rear springs and tailgate issues may be a thing of the past....

I think they are both good trucks, and if Tacoma hadn't existed, I'm sure we would have bought a Frontier. rwolf9653 mentioned orange dash lights, and Tacoma has them too. I thought I would hate them, but just the opposite -- they are very easy to read at night (turned down low) and are not distracting or hard on the eyes.