Here are some Kellymom links that she might find useful.
I had this problem and I'll not lie to you, I found it very hard (I didn't even realise there was anything wrong with my nipples before I had ds) but we got there eventually. I also had an oversupply problem and suffered from engorgement which made it even harder for ds to latch on without causing me pain.
What helped was expressing for a bit before a feed which helped shape the nipple a bit and give something to aim for, and the "flipple" exaggerated latch technique - there have been some links to it on here lately. Also, ds growing a bit bigger helped massively, things got steadily better as he got older.
It's not impossible - babies should have a mouthful of breast and not be sucking on the nipple anyway, but I'll admit to feeling very envious of women with "normal" pointy nipples as it just seemed like it must be so much easier.
I hope things start to get better for her soon.
(Oh, and I discovered that ultimately, the cure for flat nipples turned out to be breastfeeding - it's caused by adhesions or something like that, anyway ds's fixed it all by himself eventually)