Um, it's not a physical act, per say. However, I very much like it when two people who are very good friends and will never be romantic partners say they love each other. It can't be in the joking or lighthearted way either. I need the announcement to have weight behind it. It's serious.

Random example: Jane is going to sacrifice herself to save the day. John doesn't want her to. She says she has to. He says he couldn't bear it because "I love you". She smiles, says "I love you too" and that's why she has to do it. And then she dies, the day is saved, blah, blah, blah.

That is normally a romantic declaration. But if it's done where the characters and audience know they're speaking about their platonic friendship love I am all over that. I love it to death.