Who is a true friend?

With friendship day still near us, I would like to put forth my view on this topic once more.

Almost all of us do have some friends who are closer to our hearts than others. We have been hearing "a friend in need is a friend indeed". But more than this, what does true friendship mean? I would say that understanding between them is more important than helping.

We should be able to understand our friend's inability to help us or to do something we have asked for. A true friend should be able to say NO and that should not make the seeker angry. The relationship should be one where we are able to refuse without hurting. We should not take it for granted always. We should be able to understand the plight or inability of our friend and still maintain the closeness.