Hello. I agree with Thomas and John. "Making friends is always hard FOR me" is correct. Also, this is such a complex topic, because one can use "for me/to me" in multiple ways. Sometimes both can even be used interchangeably. However, I will try to give you a simple answer with A LOT OF EXAMPLES. "FOR ME"-->it's your EXPERIENCE/it's something that you do or have done before ----------Ex: Making friends is always hard for me. *It's hard, because every time when we talk we have nothing in common. -----------------It's always hard for me to make friends. ----------Ex: Talking to strangers is easy for me. *I've talked to strangers before and I love making new friends. Talking to strangers is something that I like to do at parties. -----------------It's easy for me to talk to strangers. ----------Ex: Driving a truck is hard for me. *Because when I drive, the road looks narrow and I keep going towards the opposite lane. -----------------It's hard for me to drive a truck. "TO ME"-->it's your OPINION/it's something that you didn't or haven't done yet. ----------Ex: Making friends seems hard to me. *I haven't tried it before but I think it's hard, because you have to initiate the conversation. You also don't know if the person will be friendly or not. -----------------To me, making friends seems hard. ----------Ex: Talking to strangers seems easy to me. *I haven't talked to strangers before, but my friend always does it and he makes it look easy. -----------------To me, talking to strangers seems easy. ----------Ex: Driving a truck looks hard to me. *I haven't tried it before but I think it's hard, because when you speed you have to be careful and if you're not, you could crash. -----------------To me, driving (a car/truck/van/etc.) looks hard. Hope this helps a little. :)

making friends is always hard to do: = hard for you to achieve (to do something make friends) making friends is hard for me: = making friends is difficult for you. (it is a short daily speaking version of the next sentence.) making friends is hard for me TO DO: =making friends is difficult for you and therefore TO DO to ACHIEVE. Sentence 1 is the correct sentence, that you are looking for. If you want to use TO DO it needs to be followed by action verb, in many cases. except in the phrase "making friend is hard for me to do" where what is hard is shown in the beginning of the sentence, using the word FOR. Research the word "do" in dictionaries for more information.

Making friends is hard for me. Think of it as it is hard for me to do -- I am doing it, not it is being done to me.

This question is hard for me to answer I couldn't tell what it was but it felt hard to me. When he took it out, I gasped as he pressed it hard on me. I've never felt so scared but glad that he got hard by me. That is just so wrong but don't be too hard on me. I thought this was a great way to explain how learning languages are hard as can be.