What advice would you give a 30+ year old female virgin?

I have a friend who’s a virgin. She is kind, fairly attractive (a bit overweight), college educated, interesting, etc. Her situation is similar to that of Steve Carell in “The 40-Year-Old Virgin”... it just kind of never happened. Now that she’s in her 30s, she kind of feels like it’s too late and has build up sex in her mind as this big huge thing, and she’s worried that a guy will be turned off by her virginity at her age.

This wouldn’t have been a question I’d generally ask on Fluther, except I saw a recent question where someone was advised to just hire a prostitute and get it over with. I’ve told my friend to just get drunk and have a one night stand, but many people seem to think that’s a terrible suggestion and would cheapen the experience.
So, what would you tell her? Would it be different if she were a he?