If you want $10$ pairs, or infinitely many, note that if $k\ge 1$ then $\varphi(3\cdot 2^k)=\varphi(2^{k+1})$.
One can also generate infinitely many triples, playing a similar game with $5\cdot 2^k$, $3\cdot 2^{k+1}$, and $2^{k+2}$.
By playing with small numbers, we can find many other examples. For instance, $\varphi(7)=\varphi(9)$ and we can get an infinite family by decorating with powers of $2$. Or if powers of $2$ are uninteresting, we can use $7\cdot m$ and $9\cdot m$, where $m$ is divisible neither by $7$ nor by $3$.
To my knowledge there is no useful characterization of all pairs.