Being a frugal quilter, I'd suggest fabrics from WalMart or JoAnn's with "kid" themes. Maybe even investigate the remnant bin or thrift shop bins. Depending on how experienced she is with a machine, the suggestion of pillowcases is fantastic or a small quilt that she can use for herself. Simple blocks such as 4 patch or 9 patch give some experience with matching seams. Are there already sewing accessories in the home? She'll need a package of pins and a ruler--and a seam ripper! If you are concerned about a rotary cutter, there are those that have the cutter as part of the ruler and much safer than the individual pieces. So then she will also need a cutting mat. Of course, there is the way our ancestry cut--templates and scissors!