Thanks for all of the advice so far, everyone. This is really helpful.
-Focus on letting the other person vent first. Let them get their emotions off of their chest.
-Try to listen first, not just relate via your own experiences. This way you are not placing your own assumptions or viewpoints onto another person's experience.
-Ask lots of questions, gather many details; this will emphasize your interest in the other person and in truly understanding their problem.
-Consider how important your help may be to the other person.
-Remember it is about the other person and not yourself.
Please let me know what I am missing or what I have misunderstood and not written correctly here.