Well, if you REALLY want to talk her out of the Lexus, mention the infamous unintended acceleration incident with the police officer and his family. Otherwise, it'll work good for what she wants. If the price is right, nab it.
Has she thought of a new Sienna? They were introduced only last year, and an SE comes in nicely under the budget, while a Limited juuuuust nudges the price barrier without options.
The Infiniti FX, Acura MDX and RDX...actually, the Acuras would be good to look at, merely for the Hondaness of them. The Caddy SRX is impressive as well...shield her eyes from Pacificas, though. Just a warning, though - the luxo-SUVs will get expensive quick due to, well, being luxury cars. Hence why the Mercedes GLK and Bimmer X3 were left out of this.
(X3....owo)
and, what the hell, while looking at minivans, the recent Honda Odyssey should also make a good choice to look at. An EX-L with satnav won't break the bank, and I threw foglights on it, too. The VW dealer might cut you a deal on a Touran, too...just make sure she doesn't know it's really a Caravan in disguise. On second thought...don't take her to see a Touran. That badge and women seem to attract each other.
Take her to look at the Highlander and Pilot, too, since both are basically the same as the luxury SUVs. A top line...non-hybrid...Limited Highlander, if you skip the sat-nav option, comes in nicely under your budget, and comes with some of the nice stuff the Lexus has. And, I threw in the TRD oil filter and cap.

The Honda, I got her the EX-L 4WD with a new grille, though she might be able to get a Limited 2WD as well.
This all brand new, of course.