is this your friend you are talking about Ash?

Sorry to hear she's not excited!
And you said she hasn't been before? Because that's what my answers are to help mostly for.
Although I had gone to Universal a few times when I was younger and then when it was time to go again I was not excited. I'm now older and can do more and appreciate these things. Does she like any of the movies the rides are based on?
Maybe you can challenge her on the Men in Black ride. Tell her about it (shooting aliens and trying to get the best score) and tell her to try to beat you on it or something. If she's competitive in the least she should take you up on that offer.
Tell her about some shows. As you know Universal has some great shows (but they have changed since you last went). The Horror Make-up Show is hysterical especially when they have a very outgoing "volunteer." If she likes music she may like Ghostbusters (ah heck, she'll probably like that one anyway..it's pretty funny) and Beetlejuice's Graveyard Revue (yeah, I know...cheesy, but she might like it??).
Are you only going to Universal or Islands of Adventure too??
I'll talk to you on AIM tonight probably. We can discuss more on it then if you still need some help.
Hope this helped at least a little...but you probably know most of this anyway...
-Clare