I also do not recommend providing care for family or friends. It is very hard to keep a business relationship with them and if something goes wrong, you can lose a friend or worse, a family member! It is also easy for them tp unintentionally take advantage of you because you are a friend ("oh, she won't mind if I'm a few minutes late, she's a great friend"). I do not befriend my daycare families for this very reason (until they no longer have kids in my care).