There are a lot of different lifts for the Taco. It all depends on how high she wants to go, how much money she wants to spend and what kind of offroading she will be doing.
Currently, on my 2002 Tacoma, I'm running a 3" Trailmaster Body Lift - $140, but it took me 8-9 hours to do.
3" Spacer Lift - ~$140 Really easy to install. Adds instant inches, but her springs may occasionally bottom out.
If I were your friend, I would look into a 3" body lift and a coilover lift.
The body lifts are available from Trailmaster. I used a '95-99 Tacoma kit. It fit the same because they use the same amount of body mounts. You can get it at desertrat.com
The Coilover setup, she can go with Sway-a-Way Racerunners, Fabtechs, or Downeys. I would recommend the Racerunners. The Fabtechs tend to blow the urethane bushings. The Racerunners will run about $600, but it will give her an adjustable 3" lift, plus some nice new shocks. She can get them at camburg.com
The Fabtech coilovers use Fox Shocks by the way. Really good shocks.
Hope this helps.
If she has any other questions, she should check out Tacoma Territory, ttora.com. They have all the answers there.
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