It is implementation dependent.
For example, under Windows they are the same, but for example on Alpha systems a long was 64 bits whereas an int was 32 bits. This article covers the rules for the Intel C++ compiler on variable platforms. To summarize:
OS arch size
Windows IA-32 4 bytes
Windows Intel 64 4 bytes
Windows IA-64 4 bytes
Linux IA-32 4 bytes
Linux Intel 64 8 bytes
Linux IA-64 8 bytes
Mac OS X IA-32 4 bytes
Mac OS X Intel 64 8 bytes