A paragraph comparatively analysing two pieces of poetry should be based around a feature which the poems share, or by which they might be contrasted. This might be a theme or attitude, or a more technical feature such as use of form, structure, language, or rhyme. Although a single paragraph might focus on one or two of these, a good essay should compare both thematic and technical features. A good tip for structuring comparative paragraphs is to focus on the comparison as much as the texts themselves; comparison should be integrated throughout each paragraph and the essay as a whole. In terms of paragraph structure, you can generally still make use of a PEA (point, evidence, analysis) style, but you should analyse the texts comparatively, rather than individually. Check you're using comparative language throughout the paragraph e.g. similarly, conversely. A paragraph comparing poems by a selected theme might look something like this:
Point:
Both (poem 1) and (poem 2) use (example of technique) to develop themes of grief and loss.
Evidence (and comparison):
In (poem 1), grief is referenced in the form of (evidence from the text). (Technique) is used to highlight the grief of the subject. Similarly, (poem 2) uses (same technique) in its depiction of grief; the subject is (evidence from the text).
Comparative analysis:
In both cases, the abrupt effect of (technique) is effective in portraying the destructive effect of grief on the lives of the subjects. However, the result of grief for the subjects of each poem is different: in (poem 1), this grief results in (evidence), whereas in (poem 2), the subject becomes (evidence).