I'd be kind take the cookies and letter, but I'd say no to any non-emergency requests. :grouphug: If she values your friendship, it wont matter.
1. "I'm sorry, that's just not possible."
PS...In my experience, she will fuss and push, but eventually accept your no, as just a no. We say no to those we love all the time, but pushy people know how to keep asking to wear your down.