I love how in the end MC decides to make the avatar's hair more like her friend's hair irl, to make her even cuter. Means MC was more aware of her friend's change in hairstyle than she's willing to admit.
Things to consider: MC could have made the character look any way, to make it appear cute, yet the avatar doesn't really look all that different to the irl friend. MC could have had the avatar be male, or masculine. A neko. Hyper anime-esque, or chibi. Except that she didn't.
Could be intentional on the part of MC, because of laws perhaps forbiding the creation of dopplegangers of real people (to prevent things like identity theft); or because MC doesn't want the possibility that the friend could run into an avatar identical to her exact appearance.
Could be subconscious, in that perhaps the avatar is different in appearance (to us, and her friend) because that is how MC perceives her friend in her mind's eye. How she romanticises her friends appearance.
It's subtle, but this story is definitely a happy one. Their relationship is slow-burning.