Does she need large queues or more individual files and small directories? There are several people who've written batch files for that sort of thing. On windows it's a fairly simple thing to add such a batch to the context menu of flac files. I've got a simple one on mine, right click and hit "encode mp3", and I've got a V5 encoded and ready for my portable.
There's also
Omni Encoder, free and made by Jebus from the HA community. It's a bit beta now though, it works but until it goes to direct pipes between encoders it's not as efficient as other stuff. But it does have a simple and intelligent interface.
I used to use
frontah occasionally, back before foobar added conversion. It's interface isn't very good though.