my mom made us a felt board when i was little, for my brother and i. i continued to enjoy it as i got older, because i liked cutting out new things for my little brother to play with. i loved making new felt figures, and he liked getting them. that's definitely something she could be involved with, as well.
we had numbers, animals, transportation, simple people, even clothes for the people to wear. my mom just cut them out by hand. i would definitely recommend it. so cheap and easy!