The idea of software clones is linked with similarity, which can occur at various levels of abstraction. Simple clones i.e. clones at lower levels of abstraction are classified in literature, however; high level clones are not. We propose and exemplify a consolidated yet novel taxonomy of high level clones. Our discussion augments thus far knowledge of high level clone types and their specialized detection techniques. Clone taxonomies can help in further analysis of high level clone phenomenon like in prioritizing clones for reengineering and for specifying reengineering guidelines.