Whippoorwill

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I can speak from the other perspective. I’ve been hired by people I know, friends and acquaintances. Given the type of massage I do it can be kind of awkward. There’s an additional dynamic when you know someone but my view is that given they want to hire me, and they understand what I do, I treat them exactly the same way I do ‘normal’ clients, including charging the normal rate (no ‘mates rates’). Actually if they ask for mates rates I find that even more awkward than being nakedly intimate with them!!! 
My advice is think carefully and if you decide to go ahead don’t ask him for ‘mates rates’, tell him you want him to treat you like any client and assure him that if he’s not wanting to accept you as a client he can decline and you won’t seek any reason or let it affect your friendship. If you can’t make that last point genuinely then don’t even try to book him. 
 

If the provider joined me in the shower and scrubbed me down, I'd pay extra for that amenity. 
It rather a rare service offering in the United States, yet wonderfully common in Thailand. ( Especially wonderful when they suck your cock while down there washing your feet ) 😉