if I were to teach anyone anything I would direct them to apple's site for tutorials and such, for them to review on their own time, then just show them that this strange new world isn't as confusing as it looks.
The dock holds most programs, I would explain about "aliases" and show them the *poof* thing when dragging items off the dock. They should know that there's nothing to worry about if it happens.
Personally for completely new people who are computer illiterate, I would have to set it up for them initially, then run through things with them. They can watch and ask questions as I set it up, but it would take time for people to really learn their way around it.
First thing's first:
- Safari is the internet, and Finder gives access to the computer.
-Applications folder is where all apps really are
-Everything in the dock is just an alias to an application in the folder
-Everything in the Finder Sidebar is also an alias
-Get them to Download Firefox, or some other app. They must learn that OS X downloads usually come in .dmg instead of .exe
-Show them how to install (drag it to the apps folder)
-show them the dock customizations, and other items located in System Preferences
-Create an admin account with a password that the mother knows, and 2 user accounts. Have her use the User account rather than the Admin account for security purposes.
-Let them download/install an app.
-Get them to change a program's default app
-Show them iLife, and how each program basically works.
-Show them that the TASKBAR remains at the top at all times. Make sure they get used to the fact that it's menus change depending on what window or app is activated. This may seem strange as the menus are usually on the application window itself in Windows.
Show them the Dock & Expose, and how they're usefull.
-Get them to burn a CD or DVD both in iTunes and in Finder.
And finally, show them Disk Utility, and the Verify Disk/Repair Disk Permissions options. They may need to know this for troubleshooting problems.
That's it for Lesson 1. If they need further assistance, I would give them my e-mail or something to stay in contact while they get used to their new macs.