Can we get more details about city, itinerary, etc?
The Russians tend to overheat their buildings during the winter. She would be well advised to keep this in mind and dress in many layers that can be shed once inside.
The Russian-style fur hat is nice when it's very cold. Plus, you can let down the flaps to cover the ears well. I would take mittens, not gloves, along with a real overcoat, rather than a normal ski jacket.
Hope she enjoys the trip. Russia is a wonderful country to go to, and winter, while cold, is probably not nearly as cold as people think. Right now, it looks like the highs in Novosibirsk are ranging from -10 to 0 degrees Farenheit, with lows around -25 to -15. I don't know what the normal range is. Lots of snow though.