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Eoin and Owen
Frederic, Fredrick, Frederick, Fredrik, Frederik
Wallace and Wallis
Nathanael and Nathaniel
Allen and Alan
Raul and Raoul
Mark and Marc
Luke and Luc
Cedric and Cedrick
George and Jorge
Wesley and Westley (sound just about the same out loud)
Victor and Viktor
Thelonius and Thelonious
Stuart and Stewart
Stephen and Steven
Christian and Kristian
Laurence and Lawrence
Elliot and Eliot
Finley and Finlay
Eric and Erik
Connor and Conor
Carl and Karl
Alistair and Alastair

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If your friends are so intent on doing this, it might be wise if they chose a name that lends itself to more than one nn, just to simplify things.

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