No. The nodes (data items) are the same, but their relationships are different.
Data structures can be built in main memory, on hard disk, on punch cards, across the Internet, or in any combination of any media that can store bits. Let us simplify things and only talk about data structures built in main memory.
A node in a data structure is an item of data. The "structure" of the data structure consists of the relationships between the nodes.
Often nodes are called elements. When thinking about the structure part of a data structure each node is a unit. Here is a picture of the list of the five numbers:
The arrows show the successor and predecessor relationships. The first node of the list has no arrow going into it; the last node of the list has no arrow leaving it. Here is the structure without the data:
Could types of data other than integers be put in a linear order?