My best freind is a good person he helps me 
                                         My Best Friend
I have many friends ,but my best friend is ...... We both study in the 3rd standard .We both eat our lunch together,we study together and we do every thing together . Her/his favourite colour is .........He/she is very good in studies and helps me in my homework too.His/her favourite fruit is ........
Also you can add these points in your essay
favourite food,teacher, subject, hobby,etc
School in which u both study

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each and every one, children as well as adults have friends and in those friends there is someone special with whom he could share everything, personal or common who can help and yes, the main thing the one who helps a friend in need is the friend in deed the best friend
yes I agree with shruti that a friend in need is the best friend indeed