I have stared at death many times. It does not get any easier. To comfort people, just being there is often enough. It shows you care enough to visit. Some folks avoid death and dying like it is a plague. It is part of the circle of life. I believe your spirit lives on even though your physical vessel is no longer here.
I agree that it is not an easy thing to do, but I hope that I can provide some comfort to those who are passing on. I agree that we are spiritual beings who live forever. The body is temporal.