A.H.
Start w/a sympathy card. Include your full name, kids names, phone number, email, etc. Try to hand deliver personally to meet her again. Let her know you'd like to help but don't want to be intrusive. She'll appreciate it.
Once confident in your friendship, offer playdates...a trip to McDonalds or bring in lunch. She might have family to help but sometimes girlfriends are better for conversation.
You are a true friend. Give it time, she'll come around but it might take a few months. She has a lot to sort out.