SRD:Aid Another

AID ANOTHER
In melee combat, you can help a friend attack or defend by distracting or interfering with an opponent. If you’re in position to make a melee attack on an opponent that is engaging a friend in melee combat, you can attempt to aid your friend as a standard action. You make an attack roll against AC 10. If you succeed, your friend gains either a +2 bonus on his next attack roll against that opponent or a +2 bonus to AC against that opponent’s next attack (your choice), as long as that attack comes before the beginning of your next turn. Multiple characters can aid the same friend, and similar bonuses stack.

You can also use this standard action to help a friend in other ways, such as when he is affected by a spell, or to assist another character’s skill check.