aonk - first of all, you are indeed a good friend to think of how to help. Secondly, it is very true that hundreds of thousands of people are regularly alone at Christmastime and it's only a couple of days and people do have to 'get through it'. However, as a bereavement counsellor I know that especially the first time that Christmas occurs without a loved one, or in new circumstances, it is really important to 'do' something to ease the emotional pain and loneliness so here's my suggestion which I know has worked for others. Marking and planning the day(s) is a good idea rather than trying to imagine they are not happening. Introducing activities that wouldn't normally be part of the Christmas/Boxing Day routine is another good idea because of the newness to the atmosphere those activities bring. In doing this they help prevent reflections on what happened on previous Christmas/Boxing Days. So I would sit with your friend and plan out two days with her using a definite time sheet so she has a programme of interaction to look forward to. Timetable in that a Christmas Day Church service (if she enjoys carols), some 15-minute, and maybe half-hour telephone conversations with family and friends, all arranged so that those people know their commitments, organise a delivery of afternoon tea from one of the many online bakeries to coincide with a film of her choice on TV, or a live-streamed event from a theatre, Royal Opera House or whatever (there is so much free entertainment online these days), arrange to meet her for a socially-distanced walk in a park which nobody can stop you from doing, and give her a nice present she can open. It's not difficult to organise a full two-day programme and I know this helps to get people through solitary Christmas Days. And importantly, call her yourself for two minutes before you turn in for the night. Good luck.