Esther dreams up this beauty salon because she's well aware that black women aren't pampered and treated like ladies, so she knows that as a black woman, she's the only person willing to honor them like this. Note, however, that this charade is a fun distraction for both women, and Mayme in particular gets very into it. This suggests that Mayme believes that dreaming is also a great way to lift one's spirits, and doing so with friends can be even more effective.