What should I look for in a Windows PC for my parents?

What do they want to use it for?

Presuming it's "normal" usage (Facebook, email, YouTube, random web surfing), get whatever's on sale at Walmart when you go in

It'll be more than fine

You may want to consider, though, if they wouldn't be better off with a tablet or Chromebook

If the former, there are some decent Android-based ones, or go for an iPad (possibly with cell connectivity, if they want to use it traveling)

If the latter, this Acer is really good: https://www.walmart.com/ip/Acer-Spin-513-Qualcomm-4GB-64GB-C...

I'd consider getting something with a SSD (or make it so that you can insert your own SSD into the tower) because it'll prevent your parent(s) from complaining about slowness and lag down the line.

Unless they absolutely need it on the go, I’d recommend a proper desktop PC with monitor and good keyboard and mouse (for ergonomic reasons).

Personally, if money isn’t tight I’d go for a fanless design like (if you’re in Europe) https://www.cirrus7.com/en/. It’s compact and maintenance-free.

I agree with the sibling comment that depending on their needs an iPad could be more appropriate (possibly with magic keyboard). I switched my parents from PC to iPad a couple of years ago.

What do you parents want in a computer and what's your/their budget?