Looking for rom where the ML thinks of the FL as a younger sister and doesn't have any romantic feelings at all for her in the beginning, while maybe she has loved him all along.
In these I wouldn't say the ML necessarily sees the FL as a younger sister, but he doesn't dislike the FL (and maybe has a bit of a soft spot for her) and also doesn't have any romantic feelings for her / sees her as too young or immature for him, while the FL likes the ML from the beginning:
A Love So Beautiful - Maturity. The ML and FL are in the same class but the ML is much more mature and studious than the FL. The FL and her family sometimes look out for the ML when he's young because he lives separately from his parents. The closest to a sister-like relationship.