Just remember a couple things .....

1) Her feet DO NOT have to point straight forward with clipless pedals. Somewhere along the line I was under the impression that was the optimum way of setting up my cleats and pedals. After some bad experiences with that, I adjusted my cleats so that my toes point out a bit, which is the natural way my feet go. Get her to stand in a relaxed and normal way in front of you and observe the way her feet naturally go. Then set the cleats up accordingly.

2) The ideal place to set up the cleats is at the BACK of the ball of the foot ... near the arch, but not quite at the arch. When the cleats are located there, she'll have less risk of getting hotfoot and achilles tendon problems.

And once you've got the cleats set up so they are comfortable, you'll have to adjust the bicycle so it fits properly. If you don't know how to do that, take her and her bicycle to a LBS and get them to have a look at her setup.