By sponsor i assume you mean financially sponsor you. Yes, she would have to show the same documents that you would show to show your financial situation. So she would need to provide the following:
* a notarized letter of sponsorship explaining she would be financially responsible for your education and also provide you room and board
* her tax statements showing annual income
* bank statements
* assets
also to consider is the fact that she may be responsible for more people in her family like her own kids and their needs. she would have to be financially capable of paying for your education as well as her own and her family's basic needs.