If your a guy have sex with her, catch her on the rebound...
/kidding
There isn't much I can really add that the other comments haven't already provided. Just try to be a friend, listen and be a friend. I would recommend getting them to watch a movie where a break-up was for the best, where everything ended all hunky dorey. This way they have something relate to, or you could tell them a story from your own experience (if you have any).
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