1. The lady looked up at the handcuffed man.

2. The lady looked up to the handcuffed man.

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Do they have the same meaning? Ot Are both different in meaning?

3 answers

They're different in meaning because in 1, the lady looked up AT the man. So she physically had to look up AT him. In 2, the lady looked up TO the man. As in, I look up TO my brother. He is a great student. So she idolizes him is kind of the meaning.
Looked up to would mean she admires the man where looked up at is more literal in meaning she LOOKED UP AT HIM
Jenn and Anonymous are right.

"looked up at" = looked upwards to see someone or something

"looked up to" = admired