In the anime, Misa's friend is seen having red spiky hair, pale skin, long fingernails, and dark-red lipstick. In both the anime and manga her face is never seen, though in the anime the lower portion of her face is revealed, showing a pointed chin.
Misa's friend lived in the Kansai region of Japan and presumably still lives there. She has a deep interest in the occult.
Misa is aware that if she touches the tapes herself they could be traced back to her. She suggests to her friend that they distribute a fake poltergeist video that Misa had made to various TV shows as a prank, and her friend agrees to help her. Misa has her friend take care of all of the dubbing so that she won't get her fingerprints on the tapes. Misa then takes them from her friend, adds the Kira graphic, and records the message with a voice affect.
Misa appears to have a good relationship with her friend, but she is willing to frame her and doesn't hesitate offering to kill her in order to get rid of any loose ends when Light Yagami asks where the friend is.
In other mediaEdit
The friend is mentioned in Death Note: The Last Name, and her location is specified as the Osaka prefecture, but there is no flashback involving her like there are in the manga and anime. Like in the manga and anime, she is used by Misa, though instead of suggesting pulling a video prank, Misa shows her fake ghost pictures and suggests they send them to different television stations. When Misa offers to kill her friend for Light, Light tells her not to, as her friend could easily be linked to her.