I mean, now that we know Cruella doesn't like anyone (her mother; author; Gold; Regina...) and she seems like she shuts everyone out, I thought it was sweet when she put her hand on Ursula's back after they saw Hook at the diner.
Also they got drunk together; THAT'S FRIENDSHIP xD

I would say so.

*Until Mal found out that they left her baby of course*

I think Cruella liked Ursula. Very few people had noticed that she gave Ursula a comforting touch on the shoulder after the latter saw Hook for the first time in many years.

I'm not so sure about Cruella's feelings for Ursula.

That's what I loved. Someone pointed it out on twitter and Victoria retweeted it and put "Well noticed". I think they were more friendly with each other than they were with Maleficent. Seen as she had them on guard and probably assigned herself as the "leader" they probably spent more time together.

Had respect for each other, definitely. Liked each other? Maybe, probably.. in my headcanon, yes. ;) They, at the very least, saw the value in working together. For villains, I would say they were unusually loyal and amicable towards one another.

Yes, especially for villains haha!

I read this about Cruella and Ursula and it's so true:
"Ursula is still alive. Getting her voice back may have been what she wanted since it was taken away from her. But a lot has happened since then, and so much time has passed. A lot of that time was spent with Cruella. She was probably the one person who understood her, and they obviously got very close. Ursula is definitely more of the emotional type, but after all these years of abuse, she’s become completely jaded and will not allow herself to appear vulnerable. And yet, she and Cru were so in sync. She opened up to Cru and told her about her past. Something she probably hasn’t done since she took the throne."
"Then Ursula left, without saying goodbye. Selfish, yes, but understandable given how long she’s been waiting for this. This completely destroyed Cruella.
The one person she trusted. The one person she showed any genuine care for. The one person she felt she needed to comfort in times of need. The one person who put her at ease.
She lost it. She lost her support system. She lost her wife best friend. She lost her resolve. She lost control."