When and how should I confess my feelings for her?

Hello! My best friend recently broke up with her boyfriend. They had been together for three years. I met her about two years ago and in the difficult last months of their relationship, I have realised I actually have romantic feelings for her. I have always found her attractive, but had decided to put my feelings aside because she clearly loved her boyfriend and I didn’t want to cause her any grief. Now that they broke up however, I feel like I should be honest with her and with myself and take a chance. Nevertheless, I don’t want to rush her and tell her too soon. She is still very much processing the breakup and has told me she isn’t interested in relationships anymore for the moment. As her friend I want to give her the time she needs. On the other hand, I also don’t want to wait too long, because I don’t want to miss my opportunity with her. Do you have any advice on how to proceed? Also concerning how to tell her.

Little bit of extra information: she and I are both 30 years old and I have never had a relationship.

When and how should I confess my feelings for her?
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