"It is similar to last season - we are creating more or less the same situations but now we are scoring more goals because the accuracy is better," said Benitez.
"It is true we score a lot of goals. It's funny because people were talking before about us needing to score more goals because we were good in defence.
"Now they are saying we are scoring goals but conceding goals - so we can never win.
"Maybe it is because we are more offensive - but it is not because we are changing the system.
"Yossi Benayoun, Dirk Kuyt, Fernando Torres and Steven Gerrard are all going forward, maybe it is more than last year but they have confidence and are playing well.
"We have been trying to do the same things as last year - the difference is the players have more confidence going forward as we have more people comfortable with the ball.
"It is not because we are playing higher or changing the system."