。
She looks up to him.
Literal
She [topic-は] him [object-を] is-respecting.
尊敬する takes its object directly with を — a learner needs to internalize that 'respect' in Japanese is a transitive verb (Xを尊敬する), without the 'for' preposition English uses. The ~ている here marks an ongoing state (her standing attitude of respect), not a one-time act. Notably, 尊敬 is the same word used in 尊敬語, the honorific/exalting branch of keigo — the language used to lift up the listener or referent.