So how do I respond to this girl telling me she loves me, and I am special to her. I dont feel the same.?

If i had to describe how I felt about her, I would say its more of a brotherly type of feeling. I felt sorry for her, so I decided to show a bit of love, and she is responding to it. I don't feel that way about her. But at the same time I dont want to hurt her. you know. I dont mind helping her out at all. How do you respond to someone saying. "I love you, your best friend" and "your really special to me?" I am flattered and all that, but still.