My friend

I have a really close friend who is extremely dependent on me. Our friendship has turned more into a mother/daughter type than best friends. I look out for her makes sure she is does what she needs to and she just follows what I say. I’ve have this thought that she is to dependent on me and it scares me for the future. Most people including friends, my boyfriend, and my therapist shouldn’t feed into the behavior has much anymore. My boyfriend things I need to set new boundaries with her. I have this horrible guiltily feeling when talking about it. Not sure what to do.