I just returned 66 Objects to a friend from my sim and they are not showing up in their inventory.

[Rolig Loon]

If you returned them in one lump, then they will be in your friend's Lost&Found folder as a coalesced object.  It has an icon next to it that looks like a small stack of cubes, and it has the name of one of the many objects that are bundled (but not linked together) in it.  Your friend will need to go to a place where rezzing is allowed, type CTRL + 3 to open edit, and then drag the colaesced object to the ground to rez it.  So long as your friend opens Edit first and keeps it open, s/he can move the coalesced object as a single thing.

Read more here >>> https://wiki.secondlife.com/wiki/How_to_retrieve_coalesced_items

[Rolig Loon]

If you returned them in one lump, then they will be in your friend's Lost&Found folder as a coalesced object.  It has an icon next to it that looks like a small stack of cubes, and it has the name of one of the many objects that are bundled (but not linked together) in it.  Your friend will need to go to a place where rezzing is allowed, type CTRL + 3 to open edit, and then drag the colaesced object to the ground to rez it.  So long as your friend opens Edit first and keeps it open, s/he can move the coalesced object as a single thing.

Read more here >>> https://wiki.secondlife.com/wiki/How_to_retrieve_coalesced_items