Friends lost 2 children under 3 years of age... how to help them??

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friends of the family recently had a fire in their house. a 15 month old and 3 year old died. The parents weren't able to get to them in time. they managed to escape unharmed. it is heartbreaking. they were so young. and I know the parents are feeling guilty, asking "why them and not us?". It's so sad. I want to help but I have no idea how. What do I say? What do I do? Words don't seem to have expression any longer, and my actions seem lost and without meaning. I'm hurting for them. I'm hurting with them. I wish I knew how to handle this better...