Edited by lt.milo - 7/18/11 at 1:36pm
What type of music does your girlfriend listen to? Regardless, I think the Audeo Perfect Bass are right under $100 and are almost universally lauded for their comfort, fit, and decent sound for the price. There's a variant that's iPod/Phone compatible and I believe you can swap out the filters for a more analytical sound should that be what she desires.
The problem with using the Etys as a benchmark for IEM comfort is that they're widely known to be extremely uncomfortable the first time you use them, even if you're used to using other IEMs. Has she ever tried out any other, more comfortable IEMs? Most people can use them without any major problems if they can get used to using them for a few days.
LOL you mean extremely uncomfortable right?