Your friend needs to get into therapy. Maybe with some therapeutic support she could then go on to AA. But there are people who do not go to AA and manage but they typically have psychotherapy instead or some other support, such as a church community. (Pastors often give therapeutic support in a way).

It is way beyond what a friend can do for a person when they get this severe in their addiction. It is too hard on YOU, and also, the tools therapists use are carefully managed so as not to trigger excessive guilt or other negative feelings.

I know it is painful for you too, watching this unfold and not being able to help.