I have been thinking this for a while too and it's a toss up between Fedora and Debian for a regular user and if you are gaming then something like PopOS or Bazzite I would want someone non-techy using something that is not a rolling release distro like Arch.
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I'm a fan of the uBlue distros Bazzite (gaming), Aurora (KDE), and Bluefin (Gnome and software devs). Other than that, Mint, Fedora, or Pop beta if you want to try the new Cosmic desktop
I guess a good question would be what software you plan on using. If it's something more reliant on frequent updates and feature releases like gaming, the choice would be a bit different compared to something like office work or common browsing, where stability would be prioritized (at the cost of slower updates).
Mint, for example, is a great jumping off point for Windows users because of the familiar User Interface and a focus on stability and lack of prior knowledge required - but it lags behind when it comes to cutting edge stuff for things like gaming.
Mint Cinnamon. Just make sure to change the background before she sees it. The first impression is god awful with that stock background.
I think basically all the default backgrounds aren't great. There are a few passable ones but that's it.
I loved Mint. It's still great. Recently I installed Linux on a family member's laptop which is not upgradeable to Windows 11. Hate to say it (and I may be a bit petty here): Mint looks dated, Cinnamon needs a facelift.
That was a reason I went with Zorin. It clearly tries to transition users that come from Windows with it's design (honestly, it's modded Gnome looks awesome). Even running .exe files is as simple as just opening them. Zorin will either just run them or suggest a Linux alternative. Had no issues with that OS so far.
That said, Mint or Ubuntu are solid choices for beginners (and pros alike).
My recomendations: Opensuse Leap 16, Mageia 9, Openmandriva Rock and if You want to try a Rolling release Opensuse Tumbleweed, Openmandriva ROME
All the disteos With KDE Plasma