First off you need to explain to them what Bitcoin is and what they can do with it. The Bitcoin.org website has a lot of helpful information about the different aspects of Bitcoin so you could give them a quick tour and answer their questions. Now you have to suggest a Bitcoin wallet to them depending on if they want to use Bitcoin on their cellphones or on their computers. A quick guide on how to send and receive coins and what confirmations are would be helpful as well. And finally you could give them some mbtc to play with in their new shiny wallet