If you want to take her from the point and shoot world up to the next level, then one option to consider is the bridge camera. It's basically a hybrid between a point and shoot and a dSLR and offers some of the benefits of both without commiting you to a system at this stage. With a bridge camera, you get a lot of the feel and handling of an SLR, but without interchangeable lenses. You get a lot of the ease of use of the point-and shoot world without giving up a lot of control.
If you do go dSLR, there are a ton of very good entry level options. The optimal choices there really depend on what she wants to experiment with and so it can be tricky to advise. If I was to break down the classic three, then:
Pentax - Popular amongst landscape types. The entry version is the K-x and it probably stands as the best in class for high ISO performance which is great for low-light conditions. There's an added bonus with the K-x in that they offer a wide range of color choices for the body, your daughter may like that, and the body is very small for a dSLR.
Canon - Popular amongst the portrait types. There are a number of entry versions, but the T2i is probably the one I'd pick. Canon offers best in class resolution on their sensors, so they can oft pick out more detail at lower ISOs versus the competition. A big upside to Canon, shared by Nikon, is the availability of gear. They have lots and it is readily available.
Nikon - Popular amongst the sport shooters. Again, a number of entry versions are available, but the D3100 is probably a very strong choice. For one, it has the sensor performance of the K-x, but it autofocus performance and accuracy is probably the bigger win here. When it comes to action, Nikon is hard to beat.
That's the break out I've observed, but it is important to note that all three options are great cameras that can be used across the "disciplines" I described, it's just relative strengths and weaknesses.
Anyways, whether you go bridge or dSLR, it is very important to first put the cameras into her hands before you buy. Tricky, I imagine that this is a Christmas present you're contemplating, but a very big part of what she will get from the camera will depend on how it handles for her. Keep that in mind, how it handles for you, with your hands and eyes, is not going to be the same for her. I can't stress that enough, she needs to spend some time with the options.
Finally, I think it's great that she's into, and excited by, photography. It's a great art and, in my opinion, you're never too young to start. Two of my neices are really getting into it, at ages 8 and 9, and I couldn't be happier. They're using point and shoot now, but if they continue to enjoy it, I'll probably be the one that puts an SLR in their hands.