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The legendary Hollywood actress passed away early Wednesday morning from congestive heart failure at the age of 79.
Remembering his longtime friend, Manilow told PopEater: "She was the last great movie star and one of my closest friends. This is a sad day for me.
"What I'll always remember about Elizabeth was her laugh. She would walk in looking like a princess, and out of her mouth would come this cackling laugh that would crack all of us up."
Multiple stars have expressed their condolences via social networking sites following her death.
> Obituary: Elizabeth Taylor
> In Video: Elizabeth Taylor's movie roles
> In Pictures: Elizabeth Taylor on screen
> Elizabeth Taylor: A Life In Pictures
> Elizabeth Taylor on Hollywood, sex and marriage
