It is also very common for children to blame things on their imaginary friend. It allows them to separate the bad behavior from themselves; in some ways it is a way for them to show that they are sorry by saying that they would never do something like that and their imaginary friend must have done it. The child is acknowledging that it was the wrong thing to do. It would be interesting to ask your daughter if she thinks Honey should go into "time out" as her punishment. Maybe she can keep Honey company in time out!
I don't think you need to encourage Honey's existence but I also don't think you should discourage it. You will likely find that as your daughter gets a little older, she will drop this imaginary friend as well as start to take a little more responsibility for her actions.