For the case of linear models (i.eIn Section 13., marginal models with an identity link function), the generalized least squares (GLS) estimator2 of $\beta$ discussed in Chapter 4 can be considered a special case of the GEE approach.Applied longitudinal analysis, it says:
For the case of linear models (i.e., marginal models with an identity link function), the generalized least squares (GLS) estimator of $\beta$ discussed in Chapter 4 can be considered a special case of the GEE approach.
Reference
Fitzmaurice, Garrett M., Nan M. Laird, and James H. Ware. Applied longitudinal analysis. Vol. 998. John Wiley & Sons, 2012.