If You Could Start From Scratch

My neighbor and friend Debra is getting her first home PC and wants me to advise her. So I'm asking one and all: Now that you have your system and have worked with it, if you were setting up for the first time, what would you look for? What are your favorite components (mouse, keyboard, speakers, monitor, etc) and what ISP would you prefer if you had a choice different than what you have? What things drive you nuts? What were your not-so-good decisions? Do you have a place that you feel really good about buying from? I know this is a big question, but I thought I'd get some input before we go shopping. In the meantime I'll be out there on the net researching too. Thanking you in advance for your thoughts on this matter. Stella