In my opinion Venore is a good place to start. Specially if your friend is completely new to the game and has a Free Account.
Valuable Drops:
The Swamp to the east of town has many weak creatures. Marsh Stalkers and Swamplings which drop valuable creature products, Marsh Stalker Feathers and Piece of Swampling Wood. They can also complete the Venore Daily Tasks and Goblin Merchant Tasks (Two of them might be too difficult) for additional gold, experience and will get them familiar with the tasking and questing systems.
Valuable Drops:
South west of town they can find Shadowthorn where they can loot Elven Scouting Glass, Elvish Talisman, and Heaven Blossom. If Thornfire World Change is active it may be risky for newbies.
Valuable Drops:
South of town they can find Swamp Trolls which are also a very easy place to make some experience and loot Medicine Pouches.
Valuable Drops:
To the north, they will find Amazon Camp which is better experience and can make money easily by looting Protective Charms
The spawns included are very low risk and don't give the best experience per hour. But they are great for a new players to make money while learning the basics of the game. Instead of power-leveling and not learning much in the process.
Pros:
- The most extensive Boat Service. 12 destinations!
- Two Depots
- Numerous low-level profitable spawns
- Low-level easy tasks
- Nice looking town
Cons:
- Swamp Fever World Change can be deadly to newbies
- Profitable spawns = PKs in Open PVP worlds
- Spawns may be full at times
- Need to travel to other town to purchase premium spells / ammo sold exclusively in PACC lands
Useful links:
https://tibia.fandom.com/wiki/Goblin_Merchant_Quest
https://tibia.fandom.com/wiki/Venore_Daily_Tasks_Quest
https://tibia.fandom.com/wiki/Swamp_Troll_Cave
https://tibia.fandom.com/wiki/Venore_Amazon_Camp
https://tibia.fandom.com/wiki/Shadowthorn