Parmandur
Book-Friend, he/him
A Halfling can start with 20 Stregnth or Con, and this is a Barbarian.Her proportions seem the same as the Dwarf Gloomstalker to me. Specifically looking at their left arms, they seem the same. They also have largely the same chin.
Ultimately to me, it is about their body size. All the Dwarf art we have seen is on the thicker side, vs the two undisputed Halflings which have much skinnier limbs and torsos. I just do not think Halfings get that thick.
Thar comparison is precisely why I don't see them being the same, look at them side by side and see the arm lengths, the Dwarf Cleric has arms that are twice as long compared to her body and doesnhabe gigantic puppy eyes: