Generally fair points, and I guess I could have been a bit sweeter, but we (I) are not the ones asking for opinions. ;)
You mean other than the first post which didn't explain anything and just gave a spec you had appeared to have specced up?
I didn't try to judge you at all - I pointed out it was a waste of money and that if you were a good friend it would a poor choice (in my opinion) to recommend it to someone you like... if you hated them fair enough. :D
You followed that up yourself by saying you didn't know the requirements. How can we help when we don't know the use? I suggested "What does she do? If she's not number crunching or a gamer then frankly a Celeron will do". Without knowing anything how isn't that helpful? For the record we use a room full of Celerons at work, and they're fine for 95% of 2D work and 99% of home work when gaming isn't involved. I wouldn't recommend them now given the price of the excellent E21x0s, and AMD X2s too, but the principle stands.
If you're going square then I like the look of the SUGO SG01B. Obviously both they and Shuttles restrict you a bit more than a shrunken tower, but they're a bit 'cuter' if you think she'd prefer that. Gives you a bit more flexibility over a Shuttle too (and you can fit in an ATX PSU), so take your pick over which approach you'd like if heading down that route. Obviously disregard all this if you do go ATX though. The Sonata series have always been well regarded, and if it's new PSU included (as in not been lying around for a while, not that it's 2nd hand) then apparently Seasonic are now making some of Antec's PSUs. :)
I'd reconsider the monitor though - it's just another random gaming monitor - they're not bad, but if you drop that CPU to the E4500 you mentioned (the cache is only really useful in heavy encoding), would a 2007FPW be coming into reach, as that would be infinitely better than the... optimistically specced gaming TFTs?
Might spec something up myself later to give you an alternative approach (so long as you don't read it as me suggesting that you're a poor friend :P)