I'm so very sorry to hear about the loss of your friend's kitty. Our pets give us unconditional love and affection and are always there for us. It's heartbreaking to lose one of your "children".
In the past I found a website called :
http://rainbowsbridge.com/Poem.htm
and found a great deal of comfort there. You might take a look and decide if she might find something to help her. I believe we will see them again and that they are waiting for us.