I read this post a little while earlier, but didn't answer because I don't know the particular model. That said, I'm not sure what it is you want to know?
Starting the tractor? Starting the blades?
To start the tractor he needs only pull the choke, or put the throttle at the choke position, turn it until it sounds like it trys to start, then turn off the choke and turn it over again. Then run at full throttle. Start the blades at a lower throttle and then run up the speed to full throttle for cutting.
Is this a new mower? Did your friend get an owner's manual? Any information he would need on starting should be in that manual. It does amaze me sometimes that people just don't want to read their manuals!
John