Before you even begin - you might want to find out if she is a "quilt person" - and also how she felt about her husband.
Some people don't care for quilts - no matter who made them or the thought behind them.
Some spouses were less than fond of their mates - and have no problem getting rid of any reminders of him/her.
So - I can see your heart is in the right place for considering doing this - and so is your head for thinking of the cost before you start.
How about just keeping the idea to yourself for a while and see how things go? If your friend brings up the idea of a keepsake, perhaps you could offer to do the labor "for free" but be honest about the cost of the materials involved. If she offers to pitch in on the cost, go from there. If she doesn't "get it" - then just drop the subject, or make a small lap type quilt.
Last edited by bearisgray; 11-03-2015 at 10:06 AM.