divvy, i am so sorry for your friend's upcoming loss and trauma. i haven't any idea about what to do for the nicu twin. we had a wonderful nurse who made sure we got a lock of hair and hand prints and foot prints. a friend gave us a special book to put everything in and to write everything down. it would have been nice to have plaster to make casts of our son's hands and feet. anything is so precious. knit a hat for his/her head or bring a special toy for him or her to hold close. anything physical that can be a reminder of the child that is lost. you are a good, special friend, and that is the best thing that she will have. just let her mourn for her lost child, and be there to witness her pain. xxoom