How is that talking about "religion"?? If she is coming from Windows, KDE is probably going to provide an easier GUI to navigate... no religion about it!
You did ask would make the transition easier for her, for pete's sake.
@yourarunbabu - Linux-Xp is a paid-for build, and your other option has no benifit other than in slightly resembles XP with no emulation pre-packed and very slow to offer updates... ie both options suck big time. Suse 11 actually offers one of the easiest transitions from Windows (as it really has pretty much the best hardware suport of virtually all Linux distros), but not with Gnome, as most Windows users will find it more difficult to navigate.
This is coming from someone who actually is primarily a Windows user (nothing against Linux, it just doesn't fit my day-to-day work requirements), so no GTK v's Gnome bias... just trying to give some genuine advice to your problem.