I think this is a lovely idea but only if she has wanted a pet for a long time and will keep it forever. Make sure your friend is prepared and able to look after it and talk to the people they live with to make sure they are happy to have a dog in the house and that no one is allergic. As long as they can look after the dog and will want to look after it, then it's okay.
If you have any doubts at all,don't do it, because it's the puppy that will suffer.