My best friend at the time of losing our dog, was actually there with me when I put our dog to sleep. I don't know who was crying the hardest. I'd see her every morning and afternoon for school pick up/drop off and she was immediately there or whisked me away somewhere quiet in the day or two following. She offered to take the kids to school for me and bring them home, but I wanted normality.

So maybe just check in with her every couple of days to see how she's going and let her talk about it if she wants to. I also got a sympathy card from my best friend as well, but it took me a while before I could read it.

Her kids will probably take it in their stride. My kids were 9, 7 and 4. It was my 7 year old that asked the most questions.