The two times I've cried in my current therapy, my therapist has offered some verbal reassurance that it was okay to cry, which was very welcome and comforting. I know there are tissues somewhere in the room unobtrusively (I know I noticed them once while contorting myself in some odd sitting position, though I couldn't tell you where they are), but thankfully he's never taken it upon himself to mention the tissues or hand tissues to me. I would NOT find that comforting.