similar moves
bair (quick back kick for both)
nair (long lasting attack, termed "sex kick" in melee, both attack the same, just mario with a kick, and squirtle with spinning water attack)
uair (wide upward flip)
dair (spinning multi hit attack
(fair exactly like bair)
fsmash (forward moving, large smash, mario with fireball, squirtle with shell attack)
dsmash (spinning close quarters attack, mario breakdance, squirtle shell spin with water)
(not usmash, although it is close)
dash (upward striking, short range dash, mario slide tackle, squirtle shell hit)
A combo (hit hit hit, mario punch punch kick, squirtle hit hit, tail)
ftilt (close swipe, mario kick, squirtle tail)
utilt (quick up hit, mario byah! uppercut, squirtle jump)
dtilt (leg swipe, mario leg sweep, squirtle tail swipe, perhaps not based off, cause squirtle's attack is multi-hit)
B(based off downB, mario charged FLUDD, squirtle water squirt)
UpB(multi hit diagonal attack, mario super jump coin punch, squirtle tidal wave, surf)
uthrow (throw up)
dthrow (throw down)
moves different
fair (mario has doc pawnch, squirtle has fast kick, based off of bair, based off of mario's bair)
usmash (mario headbutt, squirtle hydro pump, both are wide hitting, but squirtle's is much larger)
B (mario fireball, squirtle water squirt based off FLUDD, downB)
sideB (cape, withdraw)
downB (mario FLUDD which squirtle's B is based off of, squirtle pokemon change)
bthrow (mario multi spin, squirtle back kick)
fthrow (mario spin, spuirtle kick)
mario: http://www.youtube.com/watch?v=dVDwVR5X-cU&feature=user
squirtle: http://www.youtube.com/watch?v=-2PUhYinU9Y