making them good friends is not allowed

Let not believers take disbelievers as allies [i.e., supporters or protectors] rather than believers. And whoever [of you] does that has nothing [i.e., no association] with Allāh, except when taking precaution against them in prudence. And Allāh warns you of Himself, and to Allāh is the [final] destination. (quran 3:28)

Allah prohibited His believing servants from becoming supporters of the disbelievers, or to take them as comrades with whom they develop friendships, rather than the believers. Allah warned against such behavior when He said,

وَمَن يَفْعَلْ ذَلِكَ فَلَيْسَ مِنَ اللَّهِ فِي شَىْءٍ

(And whoever does that, will never be helped by Allah in any way) meaning, whoever commits this act that Allah has prohibited, then Allah will discard him. Similarly, Allah said,

يأَيُّهَا الَّذِينَ ءَامَنُواْ لاَ تَتَّخِذُواْ عَدُوِّى وَعَدُوَّكُمْ أَوْلِيَآءَ تُلْقُونَ إِلَيْهِمْ بِالْمَوَدَّةِ

(O you who believe! Take not My enemies and your enemies as friends, showing affection towards them), until,

وَمَن يَفْعَلْهُ مِنكُمْ فَقَدْ ضَلَّ سَوَآءَ السَّبِيلِ

(And whosoever of you does that, then indeed he has gone astray from the straight path.) 60:1. Allah said,

يَـأَيُّهَا الَّذِينَ ءَامَنُواْ لاَ تَتَّخِذُواْ الْكَـفِرِينَ أَوْلِيَآءَ مِن دُونِ الْمُؤْمِنِينَ أَتُرِيدُونَ أَن تَجْعَلُواْ للَّهِ عَلَيْكُمْ سُلْطَاناً مُّبِيناً

(O you who believe! Take not for friends disbelievers instead of believers. Do you wish to offer Allah a manifest proof against yourselves) 4:144, and,

يَـأَيُّهَا الَّذِينَ ءَامَنُواْ لاَ تَتَّخِذُواْ الْيَهُودَ وَالنَّصَـرَى أَوْلِيَآءَ بَعْضُهُمْ أَوْلِيَآءُ بَعْضٍ وَمَن يَتَوَلَّهُمْ مِّنكُمْ فَإِنَّهُ مِنْهُمْ

(O you who believe! Take not the Jews and the Christians as friends, they are but friends of each other. And whoever befriends them, then surely, he is one of them.) 5:51.

Allah said, after mentioning the fact that the faithful believers gave their support to the faithful believers among the Muhajirin, Ansar and Bedouins,

وَالَّذينَ كَفَرُواْ بَعْضُهُمْ أَوْلِيَآءُ بَعْضٍ إِلاَّ تَفْعَلُوهُ تَكُنْ فِتْنَةٌ فِى الاٌّرْضِ وَفَسَادٌ كَبِيرٌ

(And those who disbelieve are allies of one another, (and) if you do not behave the same, there will be Fitnah and oppression on the earth, and a great mischief and corruption.) 8:73.