I had to do something similar when my wife, who is a grandma, said she wanted to use the computer, setup a PC with Windows 2000:-
Icon on desktop for MS Word, so she can type letters & print them, or click File then Send menu items to automatically convert the Word document into an e-mail & send it via Outlook Express.
Setup Internet explorer with her e-mail account as the home page with automatic login, so she can see he in tray without any further keystrokes.
Used the same password for everything (Windows, ISP & e-mail).
This was 12 months ago, now she claims it's her computer.
She has now gone 1 stage further, she now has a Nokia 9210 mobile for SMS messages & to check for e-mails, using WAP.
Only one outstanding problem, she still insists on printing the e-mails, before she reads them!
Mike