bindings are a great idea - they make such a big difference! she'll actually start being able to control the board, and then start having more fun.
you might be able to find a good package deal that would be almost as cheap as boots alone though.
you sound like an awesome brother - i think she'll be stoked whatever you decide to do!
might be something 2nd hand that would suit too, like this?
(Message edited by aliwake on January 14, 2007)