IMO, your mom probably just needs time to get used to the UI.
Let her know that Android, consists of Homescreens and an app drawer. Depending on her use, maybe putting some of the apps she uses the most on the homescreens can hopefully simplify her experience. Or you can delete some of her homescreens and show her how to use the app drawer instead. To me, the app drawer equals the Iphone UI.
It is also my opinion that Android itself is pretty simple to use but where it can be most confusing is the amount of customizations/settings that is available to an Android user. I've tried showing my mom all of the capabilities of Android, I think it was an information overload for her.
So I showed her the basic functions, like swiping through homescreens, texting, dialing, emailing and web browsing. She got used to using her phone as a phone and that's when I started to teach her about advanced options like widgets, ringtones, how to transfer files, bluetooth and I even showed her some new apps from the market.
After a while, I believe your mom will like Android and the ability to customize her phone to make it simple for herself.
Say hi to your mom for us.
Edit: One thing that I did to my moms phone was load up Launcher Pro (she has a stock Android phone), then I deleted all but one homescreen. I told her that the homescreen is like her desktop and the app drawer button is like her start menu on her laptop. She was able to correlate her windows laptop to her Android phone. Might be worth a shot.
