Comforting someone who lost baby at 32 wks...

Elizabeth
I just found out that a good friend of mine lost her baby boy at 32 weeks...I am SO heartbroken for her. Having a 3 month old son myself it's hard to not begin imagining how it would feel to lose him. I feel devastated for her and her husband and so sad I'll never get to meet her sweet boy who would have been friends with mine.
I'm posting this to see if anyone has any advice on how to comfort her through the grieving process? For those of you that went through something similar, what helped you? I've been there for many friends who've had miscarriages even up through 12 wks but never a stillborn baby. Any advice on how to be there for my friend during this impossibly hard time is appreciated!