DO NOT feel guilty! When you feel that you "have" to do something, it ceases to be fun. A non-quilter has no idea what goes into making a quilt. I'll bet if you offer to "help" her make it, that will be the end of that idea! It never ceases to amaze me that some people feel like you should just drop everything to make something for them--for free. Explain that your quilting is a hobby, not a job.