No way in hell I'd buying anyone who isnt already into photography something as expensive as a 60D. I'd get a cheaper second hand 300/350/400D and that EF-S 18-135mm f/3.5-5.6 IS lense. Great for starting out and knowing if you want to get into photography. Will have all the required features to cut your teeth in taking pics and easy to shift on if you then want to get a 60D.
Out of interest why is she so setfast for a 60D in particular? All of Canon's SLR rages are fairly similar from the look and feel perspective, so she *should* be more than happy with a lower X00D range (as above) over a 60D.
If you do get the 60D and then decide she doesnt like it, then I'll have it for half price