I have two classes which in one aspect work together tightly. They both use functionality of each other that should be only used by them and not by any other class.
Both getters and setters and friend classes reduce encapsulation and increase coupling. At least friendship restricts the reduced encapsulation to the explicitly specified classes that need the extra access. The fact that the two classes are now tightly coupled need not be a bad thing, they can be considered a single unit of the overall design.