1) Lots of RAM. Start with a gig, if they need more, put more in.
2) Fast processor. I too would say P4. An AMD would give you more bang for the buck, but youd probably get more out of a P4 for what they are going to use it for. At least 2.4, but preferably faster. Maybe 2.8? Thats probably a sweet spot, but I dont follow CPU prices, so dont quote me on that.
3) HDD space. Like you said, they take a lot of space.
4) DVD burner. Backup. If it isnt in two places, it isnt important to you. Tell them to back up EVERYTHING of value. Hard drives die, and when they do, tough. Make sure things are backed up to DVDs and life will be good.
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"Good people do not need laws to tell them to act responsibly, while bad people will find a way around the laws."
--Plato
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