She files a report with police (which IS what you do regarding the crime of theft if you want anything done to the thieves), and asks the prosecuting attorney to include restitution (requiring them to pay back the money) as part of the sentence. Alternatively, the victim could sue the thieves in civil court, and then spend many many years trying to collect on any judgement won. If restitution is ordered as part of a sentence in a criminal case, the vicitm has more powerful avenues with which to get them to pay (such as the potential for the thieves to serve jail time for contempt of court).
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While pointers can be helpful, ultimately the number one lesson in any legal action is: don't take legal advice from books, family, friends, co-workers, police officers, grocery clerks, web sites, or people on legal message boards. The only person who can give YOU legal advice is YOUR attorney.
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