Which is the correct option?

What matters is/are the friends you make along the way"?

Which is the correct word? Thanks.

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I think that “is” is the better choice, but “are” doesn’t sound bad, especially considering what comes after it. In fact, I might actually say “are” myself.
Bottom line: I don’t think anyone will notice, one way or the other.

Just to clarify the plurals for you, I might re-write it as:
“The thing that matters is the [collection of] friends you make along the way.”

“The things that matter are the friends you make along the way.”

What matters is the friends you make along the way. (The number of the subject decides what verb should agree with it. Here, it is ‘What matters’ in which the verb is singular; so, the subject ‘What matters’ is also singular. Therefore, we use is.)

Had the clause been ‘What matter’ (suggestive of plural), the verb would have been ‘are’!

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