With very few exceptions, leasing is for people who aren't financially responsible enough to live within their means. If she really is a friend you'd do well to help her understand that leasing is only renting a vehicle-at the end of 3 or 4 years she'll turn it in and have nothing to show for all those payments. It's for people who focus on nothing other than the monthly payment amount but still have to have that shiny new car in order to bolster their own self image.
Or worse yet, at the end of the lease she'll buy it out, and spend another 4 or 5 years making payments on a car that's already 3 or 4 years old. Making payments on the same vehicle for 7, 8, 9 or 10 years is simply stupid.
Leases are filled with additional fees that, by agreeing to them, show what a foolish mistake leasing is. Disposition fees, purchase option fees, document fees, mileage fees and a host of other "fees" that add to the inflated cost of leasing.
There is a reason why manufacturers and dealers push leases so hard-they are a money maker for both. And guess who always gets the short end of the stick? Right-the poor sap who actually shells out all those monthly payments. Also note that when leases are advertised they never show the total amount the lessee will pay, just that "low monthly lease payment". Again, leases are targeted at people who don't have any real financial sense, and don't understand how much the lease is really costing them. But they just gotta have that shiny new car to keep up their image.
But since you state that your friend "always gets hammered at dealers" tells me that she regularly makes foolish financial decisions, so you may be best served to let her do what she wants. Some people will simply never learn.