It is hard to answer your question without knowing more. Types of information that would be helpful to know include:
• What does she intend to use the flashlight for? For example, will it go in her car, in her purse, or on her key chain?
• What is your price range?
• Does she appreciate flashlights?
• What size of flashlight does she want? Does she want something large, ultra small etc.?
• You already indicated she prefers LED.
• Does she want variable brightness? If so, would two levels of brightness suffice?
• If she is really into flashlights, you could ask things like how important is run time, throw, spill, the tint of the beam, brightness, and a hard anodization finish.