Monkeegirl has the best idea...folks who don't sew or quilt have NO idea how much work actually goes into it. I quilt for myself. I have done thing for a couple of friends (baby quilts) and of course gifts for family but those were fun and I wanted to do them.
If you don't want to do it then DON'T! Say no or tell her to pick out pattern, fabric, backing, thread, batting & a long arm quilter. Plus to be prepared to wait up to 18 months for the top and to pay you for your time. I'll bet you won't hear from her. ;)