To be hearing someone's problems requires a great deal of sensitivity and inner strength. To be able to empathise is key.

IT SIMPLY ISNT JUST LISTENING TO A PERSON CRAP HIS/HER HEART OUT. GET THAT RIGHT!

You have to empathise with the person. Imagine yourself in his/her shoes whenever they're relating it to you. Imagine yourself going through whatever it is they're going through. You gotta drop every perception and self-values in order to do that. A non-committal response aint right either.

And for goodness sake, at least spare some time every now and then to think what they've said and at least have it in your heart to think what would be best for them.

If you know you dont have it in your heart to not listen, it would be kinder to tell them you cant listen just yet. A true friend would understand and wouldnt disappoint