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It sounds like this wouldn't be an issue (see my reply below) but if Heinrich says different, I'll reply again

Hi, A few reciprocal links shouldn't be a problem but I'd only do them if it makes sense from a human point of view and if it adds something for the users of your site. Put them in the place on your site that makes the most sense. A fishing gear shop may well link to fishing books and that would make sense. It's nice to be able to send traffic to another site that also send relevant traffic to you. Lots of reciprocal links and links that are done for perceived SEO purposes (and not for the users of your site) should be avoided. A link to another site could come across as endorsing it so make sure you are hooking up with reputable companies that you know and trust, not just ones that rank well.