<%= f.fields_for :ship_address do |sa_form| %>
<%= check_box_tag 'order[use_billing]', '1', ((@order.bill_address.empty? && @order.ship_address.empty?) && @order.bill_address.same_as?(@order.ship_address)) %>
<%= label_tag 'order[use_billing]', Spree.t(:use_billing_address) %>
<%= render partial: 'spree/admin/shared/address_form', locals: { f: sa_form, type: 'shipping' } %>
<% end %>