I actually think rescue organizations are good places for first time dog owners to adopt a dog from. The advantage of a rescue is that they usually know a great deal about the personality of the dog they are adopting out and will only adopt out dogs that would fit into the lifestyle of the adoptee.
A book suggestion I have is Ian Dunbars "Before and After Getting Your Puppy : The Positive Approach to Raising a Happy, Healthy, and Well-Behaved Dog". It is easy to read and follow.
Everyone was a first time dog owner at one time and I think your friend is very lucky to have you as a resource. I would also research some obedience classes in your area and suggest she attend them when she gets the puppy. It will not only help solidify their bond, it will help her become more committed to the dog.
Hope everything turns out well.
Bookmarks