template<class T> class BE{
template<class T> friend class BT;
};
Is not allowed because template parameters cannot shadow each other. Nested templates must have different template parameter names.
template<typename T>
struct foo {
template<typename U>
friend class bar;
};
This means that bar is a friend of foo regardless of bar‘s template arguments. bar<char>, bar<int>, bar<float>, and any other bar would be friends of foo<char>.
template<typename T>
struct foo {
friend class bar<T>;
};
This means that bar is a friend of foo when bar‘s template argument matches foo‘s. Only bar<char> would be a friend of foo<char>.
In your case, friend class bar<T>; should be sufficient.