Some local searches will give you a boost based upon the address listed in your WHOIS record.
She will also probably want to get listed in Google maps, even if she has to fake physical locations in each town to do so.
Google lets you set a geographic target in Google Webmaster Tools, but you can only set it to a country level.
How many towns does she want to target? Is it possible for her to register one domain per targeted town and include the town name in the URL?