I agree with most of the above - saying that you're dieting for whatever reason tends to make aggressive or defensive responses. I also just say "Oh, I'm full, but thanks!" about desserts with friends, or saying something like "Trying to cut back on chocolate/white flour/sugar/fats/etc." (whatever excuse seems valid) also does help. They may say "Oh, then just get the ice cream!" which is why "I'm full" often works for me.
If they're good friends, I find that a very simple and polite "No, thank you" often works, and I'm trying to do that more often (because I don't need to make excuses for myself!)
If someone asks me why I'm dieting or changing my lifestyle, I just say "for my health, and because I feel better when I eat this way." There's no real witty comeback that I've found for that one from people! You don't need to give any other reason than that! Good luck, and I hope your friends are supportive!
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Terri
Female, 28 years old, 5'4 1/2" tall
Starting weight 1/4/11 = 215.2 lbs.

Weight 9/3/12 = 164.9 (net: -50.3 lbs.)
Current mini-goal: 160 lbs.
Next mini-goal: 150.2 lbs.
<--- Official "Healthy BMI" weight 
Estimated final goal: 130 lbs.
"You don't have to change your life today. You only need to change your day today."