I may be off here but I would not be offended. It is likely that she has seen some of your gorgeous quilts and is completely oblivious to the expense and labor intensity of quilting. I think a direct reply is much more effective and necessary before i was offended. You need to decide if you want to make her one or teach her how to make one or do nothing (all of which is acceptable).
if you make her one, require that she go with you to purchase all supplies (including thread, rotary blade, machine needles, templates/pattern/book, fabric, etc).
If you want to teach her, require her to buy the above mentioned items while shopping with you and schedule the times convenient to you.
if you don't want to do it, explain the cost, the time, and that you have other quilts you want to complete first.
ANOTHER BRILLIANT OPTION... Bring her a how to make a rag quilt pattern and a charm pack as a gift and tell her since she sews she could do it.