I live in Lakeland, Forida and am also in the process of making two memory quilts for a second cousin of my DM'S who lost her husband and youngest daughter within six months of each other. It has been a challenge, but also a healing process for me. I remember both of them wearing most of the clothes and also have pics of them in family photo albums.
I'm so sorry for your friends loss of her son especially at such a young age. Please do suggest that your friend join this board she'll get more help and suggestions.