Recoil sensitivity, NOISE, and eye protection are three of the fundamentals. Let her shoot a squeaker in your eyes (22 LR), rifle or handgun. Make SURE she has on hearing AND eye protection and feels herself "well protected" from the gun.
I like the "Take her to the Range" idea too. Get her immersed watching first. Let the others show her how much fun it is. Don't participate at first when you take her though. She will feel "left alone" if you are shooting and she isn't. It is ALL ABOUT HER at this stage of your relationship.
Fred, my one-pump, 1000-fps, scoped, Walther air gun recoils HARDER than my 357 Mag Handi-rifle w/bull barrel. That spring loaded action is a Mother of All Springs. Start with a BB gun maybe?
BTW sk330lc, welcome, on your next Post, to your 1,000th Post.