Needy Friend?

I love my friend dearly. she is loyal, trustworthy, fun and CALLS ME TOO MUCH ! :) my sweet friend calls me everyday. maybe it's an age thing....she is 23 and i am 28. she islike a little sis to me. she calls me everyday numerous x's a day, at work also. she recently broke up with her boyfriend and wonders why he wont take her calls sometimes. he has also told her that she calls too much. she calls even more now that they broke up. i am a usually a direct person but she has thinks i am mean sometimes so and i have jokingly told her i am gonna tell her boss she needs more work b/c she calls too much. this is just how she is. i have started to ignore her calls and i feel bad, and hope to not miss an emergency b/c of this. please give advice on how i can be gentle and get her to stop calling so much. i wnat to tell her to get a life so she doesnt have to talk on the phone so much...please help.