I love my best friend because he/she possesses the qualities I look for in a friend. These qualities include loyalty, reliability, honesty, kindness, generosity, having a sense of humour (Doesn't take sarcasm or jokes too seriously) and more. He/she also shares the same interests as me, and that is very important to me because it helps my friendships become stronger and last longer. We get along well together because I possess most of the qualities he/she looks in me! Which is why it is very important that we respect each other's opinions.
Imo, you should write about your own best friend or friendship. This is from my perspective but if it works for you then go for it! :)
Also, in my case, my friend is female.