Handsonlmt describes a scenario which I have yet to experience in my 7 years as a massage therapist: the client that instantly relaxes and accepts my skillful bodywork because they can somehow sense from my touch that they can trust my care, compassion, empathy, and non-judgement. Oh, if it were only that easy!!
Friendship and the client-practitioner relationship are certainly not mutually exclusive. I am talking about friendship within the treatment and office...Many (most) people do not blindly trust a therapist no matter how impeccably professional they present themselves and their treatment space. Many people, myself included can relax and accept and get something out of a massage treatment only when feeling a rapport, common ground with the person that has their hands on them. Sometimes this takes many sessions to feel at ease with a therapist. It often includes a give and take of conversation perhaps including what some people would call "personal" information. Many clients relax while chatting. Even more can only relax after they have talked about that which has been annoying them about their husband/wife/teenager/boss all week--and they are not about to share that information with you unless they know you've been there.
I agree that a massage therapy session is the client's session. But it has been my experience that many clients don't want a session as described by McIntosh and Handsonlmt.
Somewhat reiterating what Stacey said, an ethical framework is exceedingly important, but making a conscious decision about what that is for you and your clients is even more so.
Noel