Which offer is better based on the culture and place
Apple- Cupertino: base 137k, stocks 105k, reloc : 12500, no signon
Microsoft- Redmond: base 120k, stocks 60k, signon 30k, level 61
It will be helpful if you can post any reasons.
1. Are the roles similar or do you like 1 over another?
2. Which HM and colleagues you liked better based on your interaction during interviews
3. Do you prefer Seattle or Bay Area? You're probably young to decide for long term so you can always try the Bay Area and move back, if things don't work out
Try and find out more about each team, internal culture etc. Company cultures is not representative at bigger companies.
Also, did you try to use Microsoft's offer to negotiate sign on for Apple?