I have the same problem as you. The thing is, my friends don't really care about MBAC so much. They just like to download like 1000 doujin games from hongfire and mash in all of them. It's impossible to teach someone if they aren't going to try to practice on their own, like take hour+ chunks of time in dat training mode. I hope your friends actually care enough about the game, otherwise you're wasting your time.
To get to a playable level, I think they should do a few things (tl;dr, read previous posts):
1. Watch videos of good players of the character they're learning. If they have any interest in the character, they might try to learn some of the mixups/setups and become more familiar w/ the playstyle. Even coming across videos I think "wow I didn't know ____ was possible against ____" ---> proceed to practice mode. I'm terrible, I know.
2. Practice BnBs to a perfect level in practice mode. Then switch to vs./arcade mode and see if they can execute the bnb at 90+% capacity against the less predictable CPU. They might also learn a thing or two about hitboxes and frame data. BnBs are the meat of anyone's game. It often comes down to one poke that leads to 3k dmg...etc. Without understanding this, they'll never be a challenge. They'll leave too many opportunities not fully punished.
3. Netplay/play you. The person they're challenging shouldn't be like...pro level, because that wont give them much opportunity to do anything, except get some blocking/bunkering exp, which is still useful. However, there are many people on netplay that I can think of who will be worthwhile playing. If not, you can always play them with the goal of getting them better. After they get good, I think they'll become more interested in the game. Playing at a scrubby level firing off ADs the instant you hit heat is fun and flashy in the beginning, but gets old after a while, and especially when your opponent can easily evade it and punish you without even trying.