Hi allthreerolledintoone, sorry to hear about your friend. It is truly terrible and heartbreaking.
kateyp has some very good points, I lost my son at 24 weeks, so can relate to what your friend is going through. I received cards and really appreciated ones that had 'special delivery' etc on rather than sympathies etc etc... As found it more appropriate that people acknowledged his life aswell as death...it is so hard when it is rolled into one.
There are some really special poems people sent me. A couple of gifts that we received were a star in our sons name, a rose named after him, a bear that had the same name, a plaque with a poem and his name on it - it is really sweet - and lots of other things. I found comfort in these items and have them around my house, and smile when I see his things. (All are off the internet, so can provide you with the site names)
I also like talking about my baby, and have pictures that I show people. It is difficult when people avoid the situation or say things like 'it was not meant to be' or it must be fate, or it will be ok when your next baby is here... As far as I am concerned I have a child and he was my first born.
It is a very hard situation to come to terms with, and everyone is different, so what I found comforting may be different for your friend. But you will know what feels right for your friend by knowing her.
Wishing your friend much love and support xx
PS Kateyp.. Love hugo's name...X