>>7064524well, if he's just turning three a simple toy might be best. Does he like animals? If so I suggest this dog action figure. It's relatively simple but with great articulation and your friend's kid can incorporate the dog into pretty much every setting.
It's basically a combination of a cute but fun toy and I know as a kid I would have loved this figure.
He even comes with some pretty cool accessories.
Oh, and when he gets older you can gift him the other figures from the same line, slowly getting him into the collection hobby.
