Is she holding the stock firmly into her shoulder? A lot of recoil-shy folks hold the gun lightly or even a small distance away from the shoulder in the hope that it will kick less. But it only makes it worse, since only the mass of the gun is "opposing" the recoil.
With the gun socked firmly into the shoulder, the mass of part of your body is added to the mass of the gun, reducing the total felt recoil.
I'd also look at the fit of the gun to the shooter --drop at comb, drop at heel, that sort of thing.
Then there's the noise thing, too, that someone mentioned. Are you sure the muffs fit well? Women wear earrings and have masses of hair which could affect the seal of the muffs to her head. Eyeglasses will affect that, too. Try using both muffs and plugs.
Terry, 230RN