Comment Why not Linux that looks like XP? (Score 1) 418
Your mother is using and is familiar enough with running Windows XP, so why not just give her a machine that looks like XP? Install Ubuntu, then install XPGnome (video at http://blog.hostonnet.com/xpgnome-make-ubuntu-look-like-windows-xp, download from http://linux.softpedia.com/progDownload/XpGnome-Download-52808.html).
If you really want to stick with M$ Windoze or you / your mother have a desire to buy a new machine, install Classic Shell (http://www.classicshell.net/) and set the interface to look like XP.