"I can be the hand you hold
When you've fallen down
I can be the air your breathe
To save you before you drown"

Third line: "your" should be "you".
Otherwise very sweet words here, and your rhyming choice is great.

"I can be the rain
To wash away your tears
I can be your eyes
So you can see clear"

I love this part, very touching and heartfelt.

"I can be the love
Pumping in your heart
And I can be the one to hold you
When the world tears you apart."

A great way to end this friendship poem, good work. 5/5 from me. Keep writing, always and forever...