Does this work from Explorer?
Right click on the file while it exists as an .xlsx and select 'Open With' - at the bottom of this window after selecting Microsoft Excel, there will be a button to 'always open with this program'. Highlight that and then press OK.
From now on, all .xlsx files should work by double clicking them.
I don't see why she needs to re-open them before attaching them though. She can just save her work, close excel. Attach file and send it. The other receiving party should have no problems opening it.