iTunes Playlist Sharing

I am trying to share a playlist of music with a friend, from my Mac to her PC. I copied all the music onto a folder in a flashdrive and add it to her iTunes and it imports. Then I try to "Open" in iTunes on her computer the exported playlist file both as an .xml and .m3u. It opens as .m3u but with no songs although the songs that are in the playlist have been imported into her iTunes. How can I get my playlist to open?