Canon Powershot SX260HS or Canon Powershot S100?

Dear people at DPREVIEW

I am myself the owner of a Canon 7D camera, but now I am trying to recommend a pocket camera to my sister. She has been using Canon Powershot S45 for many years and been very satisfied with it. The image quality was better than most comparable pocket cameras back then. It is only 4 Mega Pixels, though, and she is looking for a new one in the same category. I have been looking at the Canon Powershot SX260 HS and Canon Powershot S100. We are especially concerned about image quality. Which camera can you recommend and why? I will appreciate any comments on this issue.

Regards,

Erik