Our nanny works 4 days a week x 10 hours each time. We offer her 4 weeks of holidays i.e. 16 days. That said we do still pay her the normal amount so she still gets paid for 40 hours each week when she is off.
So I would say you should offer her 12 days - which in her case will correspond to 4 weeks as she only needs 3 days off to make it a full week but then you pay her for the 36 hours when she is off - so as if she was working. So she is no worse off financially in these weeks than she would be if she was working. She can think of it also as having 20 days (12 paid and 8 unpaid) - which will include the two days she is not working - but she will still only get paid for 36 hours for each week of her holiday - so it is all the same.
Makes sense?