I am changing out a shower and now I need to know which gasket goes first, (in the drain area).. the rubber or the friction? Appreciate the help I will get... George

The rubber goes against the shower and then the friction ring and then the nut that holds them in place... the friction keeps the rubber ring from twisting out of place.

Let me add a bit to Letmetellu's answer. First the seal, (plumbers putty or silicon jel) goes under the lip of the drain and it gets set in place. Next under the base goes the rubber washer and, as letmetellu points out, the fiber anti-friction ring next all secured by the retaining nut. (See image.) Good luck Tom