This quesion here was recently closed as a duplicate:
It was closed as a duplicate of this question here:
The second question has an excellent answer addressing the difference between the present simple and the present continuous and how the idiom be kind to somebody repeesents an action.
The Original Poster in the first question here, however, seems to have a narrower focus, namely why do we need two BEs here? If you speak English, this question is difficult to appreciate. However, it is a reasonable question. In many languages a sentence such as she is kind to me would have NO verb BE at all.
The question of why we need two BEs in such a sentence is therefore pertinent and useful for other readers. Could we reopen this question please?