It will depend on where YOU live and where SHE lives
If you are BOTH Nebraska residents, she will ( by law) need to get a Nebraska Purchase Permit OR Nebraska Concealed Handgun permit
Once she has her permit, swing by her place and say "Hey, I have something for you..... SUPRISE!!!! " enjoy a good chuckle and supper ( C'mon, surly she's gonna make you supper for buying her a handgun ) and head home happy for having done a good thing.
If on the other hand, one of you is NOT a Nebraska resident, then the gun will need to go to an FFL in the state where the she lives. Then she will need to go to the receiving FFL, fill out the appropriate paperwork, hand over the transfer fee, and head home.
Now, if she happens to live in California, then the handgun will HAVE to be on the approved list of handguns.
I think that pretty much covers it