I agree with Jack and jb. Lets start with what size furnace does she have now? Does it adequately heat the house? Is your ductwork and returns adequately sized and distributed so that even the correct sized furnace will properly heat the house?
Answer those questions for me. Sizing furnaces and a/c is only half of it and there have been some advances in ductwork design to match the newer furnaces. There is a lot of improperly designed ducts and returns out there now. Just something else to think about.