She needs at least two rulers ... 6x24 and a square ... perhaps a 9.5". I don't know about the rest of you but I need two rulers to cut.
Cutting mat
Rotary cutter
Scraps, pre-cuts, FQ's, or thrift shop yardage.
Scraps of batting.
thread
An iron if she doesn't have one
Point her to
http://quilterscache.com/BlocksbySizeB.html for some pot-holder size blocks that she can make as practice (then have something useful in the end - she can even make Christmas gifts!).