Several people do, though I've never re-homed an outdoor feral, I do have a lot of experience taming ferals into happy and relaxed housecats.
Generally, cats are territorial and many re-located ferals are lost when they try to find their way back to their territory.
Relocating a feral can *sometimes* be successful IF you follow a plan to help the cat adjust to its' new home.
There needs to be a SECURE place to keep the cat for up to several weeks. This is so the cat learns to trust the people caring for it, learns to relax in the new place and learns this new place is where good food and shelter are. Basically, all these requirements are to help the cat readjust and accept THIS area as its' new territory.
If your friend does not have a way to completely, 100% guarantee the kitty has a roomy, safe place to be w/ NO chance of escape until she has relaxed and accepted her new living arrangements .... I wouldn't chance doing it and having the poor cat escape and lost in an area she is unfamiliar with during winter conditions when survival is at its' most difficult.