Gwendaline Balois' friends are:
Gunder - The owner of Colovian Traders in Skingrad. They initially met because Agnete the Pickled, owner of Hammer and Tongs, was asking unreasonable prices for repair hammers and was unwilling to go any lower, so Gwen decided to take her business to Colovian Traders. She received a much better price from Gunder, and decided to sell off her furs (her secondary way of income, with Fighters Guild being first and scavenging being third.) Since then, by coincidence, Gwen always seems to find herself buying repair hammers from Gunder and selling him her furs. Because of their frequent encounters, they've become friends.
Dervera Romalen - The owner of the Newlands Lodge in Cheydinhal. Dervera and Vilja were friends and enjoyed speaking of Morrowind. Their friendship lead Gwen and Dervera to become friends as well. In the day time, while in Cheydinhal, Gwen will often hang out in Newlands Lodge to shoot the breeze with Dervera. However, when staying the night, she always goes to the Cheydinhal Bridge Inn. This is because the Newlands Lodge is the favorite tavern and inn of the Orcs in Cheydinhal, and they often give Gwen a hard time for having the appearance of a weak, snooty, Breton wizard.
Ardaline - Alchemist in the Mages Guild of Bravil. They first met when Gwen was having a terribly difficult time finding Ectoplasm for Margaret in Leyawiin in order to earn her trust and get jobs for her Fighters Guild colleagues. Gwen traveled all the way north to Bravil in hopes that someone was selling Ectoplasm, and, luckily Ardaline was selling enough. They pvssyd briefly and made a connection. Since then, Gwen always stops in to buy ingredients from Ardaline when she's in Bravil, even if she doesn't need them.
She has other friends, but they are mostly quest-related, such as Dar-Ma and Norbert Lelles. Several Fighters Guild members are her friends as well (they refer to her as "Wendy," (or perhaps "Windy") both as a shortened version of Gwendaline and because she comes and goes, "like the wind.")
There are more, but I'm drawing a blank. If I think of the others, I'm sure I'll mention them later in the thread, but now it's your turn! I want to hear about your friendships!