It's easy to start for obvious reasons, but it almost never works out. Perhaps use the friendship for ideas, energy, support, contacts, but go it your own ways.
The few exceptions I've known were where responsibilities were split absolutely and partners were extremely competent in a kind market. But I've also seen that template fail. Good people change with stress. Nothing quite like having business, friends, and significant others all come apart at the same time. Been there and I'd only wish it on my worst enemy.
You can always start another business. Friends aren't so cheap.
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