if she won’t use or learn a password manager, then get her an address book to write them down in. it’s got tabs for organizing sites alphabetically and plenty of room for each entry to have the site, username, password and a date (it was added to the book or updated). there are ‘password books’, but an address book works just as well. the labels on the blanks don’t need to match with what you’re actually using it for.

i make my own for people that need one, using a page layout i made, printed and 3-hole punched, then put into either a folder with clips to hold the paper or a small 3-ring binder.