In addition to Mono, there's Parallels, which allows you to run Windows on a Mac, so your friend could just install Visual Studio on the virtual machine and go from there.
In my opinion, if your friend wants to be a .NET programmer, then she should be using Windows and Visual Studio, preferably on an actual PC because that's the environment that the vast majority of end users of her software are likely to be using. Furthermore, Mono doesn't support all .NET features, so depending on what she wants to do, she may run into problems.
The best would be to use a regular PC with windows and a version of C# on it (even the freeware VC# Express version is suitable for most applications). If not, install Windows on a virtual machine and Visual Studio on top of it.
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