Responses

I agree with your comment. So long as the one who is older does not make a move or has bad intentions then I don't think this is in the realm of pedophilia. In this manga. I think she establishes clear boundaries with herself and the high school neighbor. It was really wholesome that she was cooking out of the kindness of her heart for him but also filling the loneliness of her heart after her husband passed away.
If the genders were reversed, people would be up in arms, bitching about a pedophile adult man lusting after a teenage girl. But, no, it's okay if it's an adult woman going after a teenage boy.