How do you make up with a friend that refuses to?

Time and space, literally. If your friend refuses to make up with you, an apology, whether it's simple or heartfelt, isn't going to work. Chances are, you probably already said "I'm sorry" a million times over. Your friend probably needs a break from whatever drama you're both going through. Time and space does not mean ignoring the person, but waiting for the person to be ready to be friends again. And when you do finally make up with the person, it won't be based on the fact that "you're sorry" but because you both realized you really want to be friends again.