M.K.
Well I have experienced the loss of twins
Its hard and painful either way, Sometimes the distraction of a Good friend, is just what the doctor ordered,
I have a receiving blanket I kept to remember them by,
And some days are more difficult than others.
Perhaps you could Give her a Locket to keep his picture in.
( They make those new digital laser pictures but i think the locket allows her close it and forget when she wants.)
Don't give her a card, or anything that might make her TOO weepy,
Also very good might be a manicure and pedicure, or something to keep her busy,
Either way it will be a hard day for her, having people who remember her son in her life and know is a good thing, we never want to forget altogether, Just quietly being there for her is enough, listen to her if she wants to talk,
Good luck
M
PS if there is a group of friends perhaps you could do something more monumentous like buy a stone bench for his grave site, or just help pay for the expenses, headstone, ect... As this was very costly, and the bills are a constant reminder of what was lost.