[Mark McLeod]

There's a Frommer's tour book called "New York City with Kids" your friend might want to look into picking up from Amazon or the local bookstore. It covers sights, shows, food, shopping, side trips for families with young children.

I just remembered the Intrepid will be out of commission (de-decommissioned I suppose) during August. They'll be refurbishing it, so strike that one from the list.

The half-price ticket booth in Duffy Square (north part of Times Square) is also out of commission for construction, but that may be done with by August. They can still get the tickets though.
Do walk through Times Square at night.

However they attempt to behave it'll probably still be obvious they are tourists.
They might want to stay away from the Texas Chili places though, they might be disappointed