easy, use the cd that came with the ipod, and install itunes on the win pc, or use the cd that came with the new ipod. then launch itunes before you plug the ipod in for the first time. itunes will see it a while after you plug it in, and will let you know that it needds to be formated before you can use it. tell it thats its ok, and after a little while, the ipod is now windows formatted and she will be able to copy her songs/pics/videos to the ipod.
Digital Audio G4/1.467ghz, 1.5gig ram, 16x Superdrive, 256mb DDR3 AGP 6800GS, zip, 2x500gig raid0 for 1tb on sonnet tempo trio, 10.5.4