The whole trick is teaching balance on two wheels.
The best way, IMHO, is to use a scooter, like a razor or similar. Training wheels are counterproductive because they teach how
NOT to steer a bicycle; keep the bike upright, turn the bars toward the inside of the turn, just like a car or a tricycle. This is NOT what you want them to learn. All you can learn with training wheels is how to pedal and getting accustomed to the position -- maybe useful for a tyke, probably not useful to an adult.
In contrast, a scooter has the identical dynamics as a bicycle, but in a far less threatening presentation, because you can step on or off anytime, and can balance at a walking/jogging pace.
Start in a straight line, slightly downhill, like a smooth driveway or better a walkway in your local park. Consider wearing elbow and knee protection, and try to balance for 4-6 foot increments. Then work up to coasting further and adding kicking (propulsion). Then work on gliding turns and 8's. When - and not before - she is COMPLETELY comfortable on the scooter, it will be time to try a bicycle --same sequence; coasting down a driveway, then adding pedaling, then turns. I'll bet she will just start riding away.
An adult who hasn't learned to ride a bicycle may have anxiety issues regarding the bike. If so, make sure you spend lots and lots of time on the scooter - like maybe 2 or 3 weeks - to where balancing is completely second nature, because anything that is not completely unconscious and reflexive will go out the window when the anxieties show up. You'll know when she's ready because she'll be completely competent and playful on the scooter, with no signs of anxiety.
A tandem is an option, because the stoker really doesn't need to be balancing. Having hauled kids around on bike seats i can suggest it is more work than you want to deal with, to have a stoker who doesn't know how to balance. I don't think an adult will learn how to balance by riding on a tandem, but it may be a step in reducing anxiety. Then again, maybe not. I don't think I would use a tandem.
FWIW, i haven't done this with an adult, but did use a scooter to get over the "hump" with my reluctant 6 year old. After becoming competent on a scooter, riding a bike was a non-problem.