Siduri

She is obviously a very minor character but interests us simply because she so closely parallels Circe, from The Odyssey.  Both:

a) Are daughters of the Sun

b) Have power via magical potions.  Siduri is also called "Sabit": "barmaid"

c) Tell the hero to worry less and to enjoy the simple pleasures of life, because death is man's inevitable lot

d) Point the hero to the underworld. Siduri helps Gilgamesh cross "The River of Death" and Circe helps Odysseus cross "The River of Ocean"

(note: technically Siduri doesn't help Gilgamesh enter the realm of the dead because Utnapishtim (Noah) is not dead; he has become immortal)

“As for you, Gilgamesh, fill your belly with good things; day and night, night and day, dance and be merry, feast and rejoice. Let your clothes be fresh, bathe yourself in water, cherish the little child that holds your hand, and make your wife happy in your embrace; for this too is the lot of man.”