The good ones are pricey. I'd make a visit to your local sewing machine dealer to see which brand they offer.
How nice of you to encourage her hobby!

Koala cabinets are very nice - and priced accordingly. Horn makes good cabinets, spendy also, but not as expensive as Koala.

Check your local sewing machine dealer, and also Nancy's Notions on line (just google), or Clothilde, both have large internet presences and carry these types of cabinets.

I do have a Koala cabinet, and I love it. My good friend has a Horn, and it is equally as good, but not available in as many finishes. Mind you, the "finishes" are all in a laminate, not wood veneers, but that is perfectly appropriate for a sewing cabinet.

If you have any carpentry skills, patterns and instructions are also available on-line. My DH has the skills, but not the interest or the time, so I just bought one. It is a complicated job.

Went with a lower-end model Arrow 500. This is a good
start, and will start to put it together tomorrow.

The deal was good, and if it is about right, then as
noted - there are patterns etc, I can xfer at least
the up/down mechanism to a new custom made one in a
few years - after I get a few shop tools, and skills
to do a nice one.

Happy New Year!