Search for "layette checklist" and you will find lots of info. This, for example is from parenting.com:
Quick. What's a layette? If you answered with anything from undershirts to a stroller, you're right. Technically, it's every item a newborn needs during the first year. For most people, however, a layette simply means a baby's first wardrobe.
1 "take-me-home" outfit
3 shirt-and-pant sets
4 coveralls (one-piece footed outfits)
6 pairs of socks
2 large hooded towels
8 sleep gowns
2 sleep sacks (work as safe blankets)
Lots of burp cloths
4 receiving blankets
Depending on the climate, and when your baby is born:
Coat, knit hat, snowsuit
Swimsuit, brimmed sun hat
However!! If you are sewing heirloom clothing, your friend might really want baby items that are less practical. The traditional hand made baby layette items are a fancy set of: hat, booties, sweater, and maybe a matching blanket.