This is why I don't even engage in conversations about nonexistent siblings - it's pointless having a discussion about something that is never happening (as if it wasn't already years too late anyway; a sibling 8 years younger isn't that fun), especially when these kids are so good at reasoning away every argument. I think trying to talk them out of it just gives them a glimmer of hope that it's still a possibility if only they argue well enough. I reckon it's far more helpful to say "Nope. You never did get any sibs and you never will. End of conversation. Think about something else."
Actually a pet's not a bad idea - but again, if you don't want a dog, shut down that conversation too. Don't waver and waver or else she'll learn that if she nags you enough she'll get her way! I personally do not cave to nagging smile I listen to all points of view and make my decision, then that's it, my decision is final smile (Even if that decision is to revisit the idea in a year for x reason)
We have cats, which are far less needy than dogs, but still good company to chase around the backyard and cuddle in bed. I'm sure there's a thread somewhere with good suggestions for interactive pets smile
Don't feel guilty. It's your life and body for you to decide what to do with - definitely not her decision. Get her focus on friendships, something realistic and achievable, and something *she* has control of, rather than wishing for unicorns