Speaking from personal experience...if she does play, you might consider lowering the difficulty.
My girlfriend plays on adept and it is painful to watch...I feel so bad for her poor, inept dovahkiin.

She has a tendancy to panic in combat and flail around, crouching into sneak for no reason, switching randomly from 1st-person to 3rd and back again, shouting at the floor/wall/ceiling...painful yet hilarious.
sounds like my gf's experience, even playing portal...
I can just about show her the pretties in Skyrim (Darkwater Crossing Waterfalls).
As someone said, overexposure will kill her interest so limit her until she is ready. Also make the whole experience focused on her and what she is thinking. Dont expect her to be in awe at the bits of skyrim you are, she might find other bits more interesting, or sadly none of it interesting at all. dont force it, if it comes, it comes.
this EC video might help you think of some ideas: http://penny-arcade.com/patv/episode/sharing-our-medium