Friend who wants to start doing escort
she is elegant gorgeous and has a nice body
what would be the going rate?
she is 28 years old

I'll do her free.

Put simply $300/hr is a safe place to start. If she is in NY or LA and has "special" attributes such as DDD or huge, she might ask for more. If she is BBW in a smaller city I've found that $250 is more the usual. Las Vegas appears to be all over the map.

$300 appears to be a safe place to start. If she intends to stay off the radar (no pics) she will have to charge less. If her pics are awesome she can charge more. Also, if she intends on hosting a website, she will find more work but not necessarily more rate.

This is just my observations HMMV.

if she is truly all that, she should invest in a having a nice website made and ask for a minimum of 2hrs for $1000.

50% of men in ter surveys do not like fake tits.  i seriously doubt fake tits  will increase many providers earning potential...

Looks is the easy part.  Is she charming and reliable?  Is she prepared to give great service?  It is easy to underestimate what it takes to do this well.

But if those 50% who does like 'fake tits' pays more for the service, your theory needs more refining.

Look at the TER profiles of other providers in her geographical area.
Have her decide what level of service she wishes to offer. Get an average of prices other providers reflecting her looks, age and intended service level charge and set her price accordingly.
If she is in earnest about this and doesn't make the mistakes of flaking on clients or not return their calls or attempt to upsell them or short shift them on time etc she'll probably get favorable reviews. If the reviews are good enough to garner her considerably more business she can then consider possibly bumping her price up or establishing a two hour minimum while hopefully respecting her established clients by grandfathering them at her old rate.
  Just like any profession she will have to apply herself to be successful and pay raises will be achieved by earning them.

 FR.