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I'm a big fan of Patagonia's Capilene-brand long underwear. She might not need them that often but they last FOREVER. LLBean and Lands End have good, durable, inexpensive (but not cheap--see below) winter gear. Other brands that are good for weather stuff are SmartWool (thin, but warm, socks and hats), Spyder, and NorthFace.
This is the thing NOT to go el cheapo on. When I left Florida to go to school in New England, my mother bought a lot of my winter stuff on the cheap and I definitely suffered for it the first few weeks of winter. To be sure, it was cute but not at all durable. I ended up buying almost all new winter stuff.
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