She has to wait 7 days. There is a link for the "Security and Resolution Center" in the "MyEbay" page on the right side under the search box. One the next page, at the bottom left is a link under "Contact Us" to "Report a Problem". Click on that, then on the next page, click the button for "Unpaid Item". You will have to fill in the auction number and then the details of the dispute (Buyer will not pay), and in about a week (I think), they will refund the fees.
This should link to the "report a problem" page:
eBay Security Center: Report A Problem
I hope this helps.
Renee