She has a round face.

Literal

She [topic-は] round-face is.

丸顔 ('round face') is one of a small but lively set of compound nouns naming Japanese face shapes — alongside 卵形 (oval), 細面 (slender), and 角顔 (angular/square). These come up constantly in beauty discussions, dating profiles, even police descriptions, and they tend to map to perceived personality stereotypes (round-faced = approachable, slender-faced = elegant). The sentence uses a noun directly as predicate with です — no copular verb or adjective needed when the noun itself does the descriptive work. The polite です signals everyday politeness, the level you'd use with a stranger or acquaintance.