Emotional support conversations require more than fluent responses. Supporters need to understand the seeker's situation and emotions, adopt an appropriate strategy, and respond in a natural, human-like manner. Despite advances in large language models, current systems often lack structured, psychology-informed reasoning. Additionally, it is challenging to enhance these systems through reinforcement learning because of unreliable reward signals. Moreover, reinforcement fine-tuning can amplify repetitive response patterns. We propose structured empathetic reasoning, which breaks support into three steps: conversation history analysis, multimodal emotional state inference, and strategy selection, prior to generating the final reply. To implement this, we introduce SER, a fine-grained dataset with step-level correctness labels and pairwise response preferences. We then present PEER, which uses GRPO with UnifiReward, a unified process-outcome reward model for evaluating both reasoning steps and final responses in multi-turn interactions. To reduce repetition, we enhance data with personality-based rewriting and down-weight redundant outputs. Comprehensive experiments show improved empathy, strategy alignment, and human-likeness without sacrificing diversity.

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