Please note that if she entered with a visitor visa, and intended to immigrate, the USCIS officer can make a determination of visa fraud, deny the permanent residence and start deportation proceedings.
To answer your question specifically, you file the form I-130 relative petition and your mother files the I-485 application for adjustment of status. There are several secondary forms, the G-325 biographic forms, the I-864 affidavit of support as well as the forms for the EAD and AP.
It will be treated as a new application, so it is fairly easy, but you will need to explain why she relinquished her green card and the details of her most recent B visa application and intent on entry.
Consult with an experienced immigration attorney. Good luck.
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