Both Gabe and Spencer are part of the Foster family. As Gabe is a "player"/"player boy", Spencer looks up to his coolness.
Gabe cares for his family, in particular, Spencer, of whom is the youngest of the family. They share a laugh, defend each other, etc.
Spencer wanted to play with Gabe's phone, but Gabe didn't let him.
They both mocked Tess.
Spencer: This is why I never invite friends over.
Gabe: [to Spencer] Good thing Walter wasn't licking his butt.
- Gencer (G/abe and S\pencer) (Not to be confused with Gencer being the friendship of Spencer And Gibby on iCarly.)