That's exactly it.
You sit with both feet planted on the ground, brake on and,( if it's running) out of gear.
She puts her right hand on your right shoulder and her right foot on the right pillion peg. She will undoubtably put her feet on your pegs but that's just one of those things.
She then swings her left leg over and sits on the seat. Again I've had pillions sit in the rider's seat before.
Tell her to do it in one, clean movement as fannying about can cause the bike to over balance.
After a few goes she'll be fine.