A T told me once that he always has a box of tissues within a clients reach but won't offer them as that can lead people to think that he 'wants' them to stop crying or that they 'should' stop crying neither of which is true. Having them nearby allows the individual to choose if they want or need them.

I think part of a T's job is to help us discover how better to take care of ourselves in the outside world as we won't always have them or others there. Also, IMO a good T will allow the individual to be sad and experience whatever emotions are taking place in a safe environment without judgement (as long as they are not harming the T or the client of course). Sometimes physically comforting someone or even verbal reassurance can come across like they are trying to stop what ever it is you are feeling. Just my two cents...