Setting upna new I pod

Quick question, a co worker has a new 8 gig I pod touch, she brought it to work and wants to set it up we have a Mac book pro here but she has windows at home. Can we set it up here on a MAC and then can she plug it in at home into a windows machine? I think I know the answer. But I want to confirm that it should be set up on the windows machine, she also needs to set up an I tunes account

Thanks
Joe