She always pays attention to her children's manners.

Literal

She [topic-は] children [genitive-の] manners [target-には] always attention [object-を] is-paying.

には combines target-に with topic-は to create a contrastive or emphasized target — '*as for that target,* always.' The full 注意を払う ('pay attention to') is the formal, full-bodied version of 注意する ('be careful, pay attention'); its noun-plus-verb structure mirrors English 'pay attention' literally. The ~ている form here marks an ongoing, habitual practice — not a one-off attention but the parent's standing vigilance.