About the calories...I'm sure NYM and Spatts and Temple would tell you not to go below 10 times bodyweight when dieting, and if she's working out, probably not below 12x bodyweight. In my opinion the exact number really varies on the person, but eating clean makes the biggest difference. Remember her health is very important, and going below 10x the weight could jeopardize her well being. She's not trying to shred up, she's trying to lose fat. Don't get into all the complicated stuff now. Just try to get her on a good diet without much of the sugary or fatty stuff, keep her eating 5 times a day, drinking water, taking a multivitamin, and THEN worry about calorie counting. I think the Body For Life principles Bill Phillips lays out in his book by the same name are a wonderful starting point for someone who is just starting to get into (or get back into) the fit lifestyle. Equal amounts of carbs and protein, minimal fats. I think that as soon as she starts eating clean and starts lifting the fat will fall right off. No need to obsess about the exact numbers until she's got like 10-15 # left to go.