If Your Friend Is Having An Emotional Affair..?

I found out a month ago my best friend is having an emotional affair. Her marriage is falling apart and she met a man she’s having an emotional affair with.
I’ve known for some time her marriage was not what it should be. She says she had sex with her husband twice in the last year. They barely speak to each other. They have opposite schedules, sleep in separate rooms, he goes out with his friends, she spends her time with their young son and whenever possible she gets all the support and affection from this other man. They’ve never slept together, she says she wouldn’t do that while married. She says she felt pushed into this emotional affair because despite so many attempts to revive her marriage, her husband just doesn’t seem interested in working things out. He thinks nothing is wrong.
I know what you all must be thinking, that he might be having an affair too. I brought this up with her and she doesn’t think so. He’s a high profile attorney and his career is his life basically. I told her that my husband also has a very important job yet we bone 3 times a week. I mean, if he really wanted her and desired her, he would make time for her.
She says that this other man is the best thing that ever happened to her. They have similar interests, he is very supportive of everything she does, he listens when she speaks, he gives her advice, he’s comforting and just loving. She says she wishes she met him first.
She also asked me what I think she should do.
I know damn well not to give her advice to leave her husband. I would never give someone that advice unless her life was in danger like if he was physically abusive.
I told her if she isn’t happy, she needs to have one more serious talk with her husband. If she feels nothing can come of it, then she should close one door before opening another.
She says she LOVES this other man, and he loves her back. She doesn’t want to make it work with her husband but feels stuck with him because she’s not working. She is with him for security.
This other man is offering her everything. He is apparently a big deal in Europe and does business in the states where she met him. She told me he wants to give her everything her husband isnt.
I dont know what advice to give her. I already told her that with or without this other man, she needs to resolve the problems with her husband. If they divorce, so be it, but not to do it because this other man is offering her a better life. I personally wouldn’t be with my husband if he was as negligent. I wouldn’t tolerate a bad marriage. She says its been like this the past 5 years and things are only getting worse.
What would you say to this?
I am minding my business the best I can. I am not telling her to leave her husband, but if she does, she needs to do it because she is not happy, not because of this other man. I also told her not to do anything with this other man until she resolves her marriage. I dont believe in cheating, although I can see why emotional affairs can be just as hurtful as sexual ones.
I was taken aback by this. She just dropped it on me and Im really sad for her. Her husband is actually a really cold person. Not personable at all. He thinks he’s the center of the universe and everyone needs to go by HIS rules. I understand her frustrations just from my conversations with him.
What would you do here? If it were your best friend, what would you tell her. ?