TacticalMachining.com. I also recommend their jig sets. Very good quality components.
CNCGuns.com is a good resource for plans/dimensions if "your buddy," who presumably lives in another state, wants to finish them.
If "your buddy" doesn't have access to a machine mill and doesn't care to try his luck with an aluminum 80% with a Dremel (it can be done, but requires mucho patience), I'll also recommend the Polymer 80 products.
They're sold directly at polymer80.com, or through Ares Armor (which is a good company, good people, involved in their own legal battle and could deffinitely use your/our support).
Finishing those is much easier, but the polymer lower is somewhat weaker than aluminum. But, for half the price, assuming "your buddy" just wants a light use rifle, it may be worth considering.
Finishing info can be found here (no embed; the video description contains even more useful info):
http://www.youtube.com/watch?v=pxcSlOVeXlQ