Obviously she believes this because whenever she read Leviticus 19:28, she didn't research it or think about the verses surrounding it. She just read the words and thought that was enough to know exactly how God feels about them.
I, on the other hand, have looked into it. I read all the study notes I could find, read the verse in multiple translations, read the verses surrounding it, read other people's beliefs about it, etc. And this is what I've come up with so far...
1. Leviticus 19:28 is a part of the Old Law.
Meaning that many people believe that when Jesus died, it eliminated these rules. I can't prove that this belief is true. But here are a few other laws from Leviticus 19 that, I think it's safe to say, most christians don't abide by any more...
"Do not plant your field with two kinds of seed."
"Do not wear clothing woven of two kinds of material."
"Do not eat any meat with the blood still in it."
"Do not cut the hair at the sides of your head or clip off the edges of your beard."
"Rise in the presence of the aged."
Another BIG part of the Old Law consists of rules about how you should sacrifice animals. I haven't met a single Christian who sacrifices animals, have you?
2. a) According to side notes I've read regarding the historical meaning:
The tattoos he referred to as wrong were symbols that people burned into their skin as part of a pagan ritual, done to mourn someone's death.
So I'm thinking that as long as it's an ink tattoo and I'm not a pagan, or trying to be like a pagan, I'm fine.
3. Revelation 19:16 (This one rocks)
(Referring to God) "... And on his leg was a name. King of Kings and Lord of Lords."
This sounds like a freakin tattoo to me!
So would you rather believe that God has sinned and is no longer the perfect God we thought he was... OR that tattoos are ok? You decide.
Conclusion: I haven't had a meeting with God or anything where he told me that I'm allowed to get a tattoo. These are just the reasons why I personally believe that it's ok. I'm not saying that you're wrong if you believe otherwise. Just think carefully, and look at your own sins before telling someone else that they're sinning by getting a tattoo. You wouldn't want to be one of those people Jesus is referring to in Luke 6:42...