Follow these steps if you want to post reels with close friends on Instagram:-
1. First tap on the Plus icon at the bottom of the Instagram page.
2. Then scroll to the Reels section at the bottom.
3. Then record a clip to make a reel or choose photos from your gallery to make one.
4. Then tap on the Audience then Close friends and then Done at the bottom.
5. Now tap on share to end the process.

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Read More:- https://allinsider.net/what-does-cfs-mean-on-instagram/