Marc, since I know her taste, and I doubt that high fidelity is going to be that important at this stage, I think I have you covered...
http://www.target.com/p/Hello-Kitty-Headphones-11609-Pink-Black/-/A-13204920?ref=tgt_adv_XSG10001&AFID=Google_PLA_df&LNM=%7C13204920&CPNG=electronics&ci_sku=13204920&ci_gpa=pla&ci_kw=