Curious how short she is? My wife is about 5'4" and one of the issues she routinely notes is exactly what you're talking about. Take a look at a product called Throttle Maxx. It's a hinged throttle attachment that places a plate below the foot, resting on the floorboard of the machine. Reportedly makes throttle control more smooth and comfortable. It also helps the reach because you can place foot on top of it, but closer to the seat. We will likely be adding one to our machine when it arrives. They go for about $70.
As far as the seat, we used a boat seat pad from Walmart we got for about $10. They're slick nylon covered, so we used drawer liner on it to make it stick in place. Works pretty well as a cheaper option and it's instantly removable when drivers switch and weighs nothing.
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2020 Teryx4 LE Atomic Silver
SuperATV: Diamond Plate Bumper & winch mount ▪ Front Flip Windshield ▪ 2" wheels spacers ▪
Bandit Series 46 Gen 3 Pro shocks ▪ Motoalliance Viper Elite 4500 winch ▪ Maxxis Carnivore tires 28x10-14
2016 Outlander 1000R ▪ 2015 Brute Force 300