for higher end, try la mer. VERY expensive, but well worth it. there's a creme formula and a liquid. for everyday wear, she may prefer the liquid, but the creme is fabulous. their powder is also specially made, and has a lot of shimmer. its a more of a grown up shimmer, but you should still be light handed. she should also try a primer [ofc, I like my cargo, but if her skin can handle it, she should try smashbox lite].
there are MANY reviews for these foundations, and I'd be happy to link you to them. older women find them to be a joy, and they match beautifully.
if you want to go cheaper, try revlon's colourstay foundations and powders. they're oil based, so they moisturize the skin. I would think your mum's skin is flaky if its dry [I know mine can be], so exfoliation is a must. make sure she washes her face every night, and that she exfoliates at least 3 times a week.
you may also like elizabeth arden's intervene foundation for your mother - made specifically to fight signs of aging. I have many before and after photos on the forum in the PR section on CM - you'd be surprised. a bargain, around $30-38. very easy to find specific shades, too.
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