Your brain is functioning continuously like a car engine, it never stops running.
Meditation is an effort to calm down your brain, slow down the engine.
You focus on your breath or your heart beat, at the same time you try to reduce or eliminate your brain activities.
Your breath or your heart beat is simply your physical existence, your being and it is common practice of meditation.
She can try focusing on any simple object such as candle light, clouds, mountain, book, pen…etc
(Note: What makes her anxious when focusing on breath or heart beat? She may have some phobia? Or childhood trauma?)

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there’s good online courses at they also do free real world classes in most cities too.

Very simple and very nice meditation

There are tapes available that can sometimes be of help with trying to meditate. One place you can check is with your doctor because they may know of resources to help find these kind of tapes.