Third hand instruction is a dangerous way to handle things like this. The best answer is how to get help and what is possible, not how to do it. So what I would tell your friend is not how to do it, but how to find out how to do it.
Your friend should gather the fund information and decide where to hold the final funds. For me that would be vanguard, but other companies would work if they are low fee and reputable. She should contact them and explain both what she has and what she wants to do with it. For me that would mean telling vanguard I have a 403b and would like to end with a Roth IRA, how do I go about making that happen. That way she is getting official answers from the company that will then help her implement the plan. If your friend doesn't understand the whole process, then checking out the plan with someone like you or the forum here is wise, prior to starting the transfers.
So while the process is pretty straight forward as Mary said, it is possible your friend has a unique aspect to her circumstance that we don't know. Or maybe terms are mixed up and it's some other sort of retirement fund. Best to go straight to the professionals who will then help with the transfers, as long as those professionals are not taking a cut or have financial motives attached.