She said she wanted a bag ... by all means make her a bag (providing you want to make her something at all and not just because she was dropping hints).
I agree, I like it when someone who is accustomed to getting a regular gift from me (birthday, Christmas) hints at what they want - makes it so much easier. I do not however pay any heed to folks that see one of my quilts and say "oh, I'd love one of those", or "can you make me one?". Umm ... no.