Amanda Nicoll, 28, from Glasgow, was also accused of theft when she appeared at Glasgow Sheriff Court.
She offered no plea or declaration to the charges and was committed for further examination.
The charges relate to the death of 63-year-old Hannah Smith, whose body was found in her flat in Soutra Place in the Cranhill area of east Glasgow.
Officers forced their way into the flat after being contacted by a worried relative, who had not been able to contact the widow since Christmas Day.
Nicoll was arrested and detained in connection with the death on Thursday night.
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