First, let’s clear the air. There are things you should never write. “He’s in a better place” is a big one. Yeah, maybe. But she wants him in her place, on the couch, hogging the remote.
Don’t say “I know how you feel.” You don’t. Even if you lost your own husband, you don’t know her specific brand of grief. Just skip it.
And for the love of all that is holy, avoid “At least he’s not suffering.” That’s code for “I’m uncomfortable, let’s find a silver lining.” There is no lining. Not today.