It depends when she needs the ear protection. I wear etymotic earplugs at ceilidhs because they do a better job on the frequency spctrum for music. You can't easily sleep in them. For that I have the 3M yellow types, and have a box of 250 to give out at our ceilidhs should there be a complaint.

I also have some older noise cancelling earphones, (one pair is an in-ear jobbie) but the over-ear Bose types would do a far better job if I had some. I waited for wireless ones then the laptop BT failed. So never got round to them. You can find plenty cheap enough (even in red) on E-Bay here

But remind her to be aware of Mortimer's Reflex. It is when you can't hear yourself as well, there is a tendency to shout. Think phone users on the bus!