The laws respecting the creation of a power of attorney require
that certain formalities are adhered to, otherwise the document
will be void. Therefore, your friend might wish to seek advice from
a lawyer, or perhaps a social agency, if she wants to make a power
of attorney.
For example, the document will have to be dated and signed before
a witness. There will likely be rules regarding who can be a witness
to the document, which might easily be broken without prior knowledge
of those rules.