Another "trick" to consider - waste a magazine's worth of ammo by having her fire into/towards the backstop without a target, and having her get her head out from behind the gun so she can watch the recoil from the left side of the gun. (Obviously, don't have her watch from the right side, else she'll be dodging hot brass.) Without having the visual of the slide coming back at her face, she can see that firing, recoil and ejection is much less of an "event" than it seems. Make sure she locks her wrist hard and solid behind the gun so it doesn't "limp-wrist-stovepipe-jam."
Have her shoot from a sandbag-braced position sitting at the shooting bench - with her hands/wrists supported by sandbags, she can concentrate more on aiming and trigger press, and less on the muscular effort required to hold the gun up. Also, resting the gun on sandbags makes it almost impossible to flinch downwards. Once she starts printing reasonably tight groups, then she can try standing up.
Have her shoot at a BLANK target, like a blank piece of typing paper, aiming for the approximate center - novices often fixate so much on holding the gun steady on a little bullseye that they jerk the trigger when they see/feel themselves drifting away from that perfect sight picture, or they jerk the trigger trying to "catch" that fleeting moment when the sights are perfectly aligned with the target. A blank target is much less stressful, and will help her see the alignment of the sights better(especially seeing the equal "light bars" on either side of the front sight when it is correctly centered in the rear notch).
Have her shoot at no more than 5 yards distance to begin with - this is far enough away that the target doesn't seem to be in her face, but still close enough that the bullet strikes can be seen easily.
A "mantra" that some ladies have found helpful is: "Hold steady...focus on the front sight...press the trigger...press...press...press straight back...and let the gun fire when it fires." (Pacing and exact verbiage may vary.) The goal here being to concentrate on the "surprise trigger break," where the actual micro-second that the trigger breaks and the gun fires comes as a surprise of sorts to the shooter, who is focused entirely on holding steady and pressing the trigger straight to the rear, one pound of pressure at a time, until the gun "fires when it fires."
+1 on plugs + muffs, if at all possible try to get her to shoot at an OUTDOOR range - the muzzle blast echoes off the walls of an indoor range, and makes every gun seem twice as loud as it would be outdoors.
For dry-fire practice at home, have her balance a quarter flat on its side on top of the front sight, and try to press the trigger smoothly while keeping the quarter balanced. Once she can do this consistently, switch to a nickel...then a penny...then a dime.