Don't do anything to a headstone without asking a monuments company (the firms that actually make headstones). The one that made this headstone should be willing to tell her what to do, depending on what the stone is made of. They may even make a specialized cleaner she can use. Using household cleaners, scrubs or bleaches on headstones can ruin them. A belt sander,which someone suggested, would utterly destroy any surface on the headstone where the sander was used, and would leave an ugly scar on it she'd always see -- even worse than the drip of glue. Let the company that made it know what happened. If they can't fix it for her, she could get a new one made and have a fly engraved on it -- more permanent that even a super-glued one.