There really isn't much of a difference between developing nutrition plans for men and women. Women just tend to need fewer cals, and most women seem do better with a moderate or low carb level with more fats.

For your wife, I'd say start her off at 13xBW for total cals, then reduce from there based on progress
(13x181 = 2353 cals)

1-1.5g protein/lb BW
(1.5x181 = 271g P [1084 cals])

0.5g fat/lb BW
(0.5x181 = 90g F [810 cals])

Fill in the remaining allotted cals with carbs
(2353-1084-810 = 459 cals [459/4 = 115g C])