Who are you planning on making friends with? Will you picky and select your friends carefully? Will you seek out certain races and shun others? Maybe a distant Blacksmith, or an upbeat pawnbroker? Are you going to try to become friends with EVERYONE? And then what kind of friend will you be? Will you just use your friends, like all they are is just a simple gameplay element?!
Personally, I'm planning on only having two or three friends that I keep close. Who those two or three are depends on their personality and how relateable they are. Then, depending on how much kinship they inspire in me, I'll bring them gifts and return the favor of letting me crash in their bed. If I can make them become companions, I probably won't, unless one of them strikes me as especially striking, but I plan to leave them at home while I go out and fight dragons.