they are my friends
Ellos están aquí porque son mis amigos.
They are here because they are my friends.
Son mis amigos, no pensaba que te referías a ellos.
They're my friends, I didn't think you meant them.
— Ratatouille (2007)
But they are my friends.
Ambos, Ken y Meg, son mis amigos.
Both Ken and Meg are my friends.
Algunos de ellos son mis amigos.
Some of them are my friends.