I believe this is Marie-Guillemine Benoist, an artist with works found on this site from 1805, 1808, and 1813. Her Wikipedia article is here.
This portrait is undated, but the waistline of this post-Empire dress is set very low for the Empire style causing the image to be placed around 1825.
Keywords: Aubry, Baroness, French, hurluberlu coiffure, hair jewelry, high neckline, neckline ruff, long tight sleeves, cuffs, belt, jeweled buckle, natural high waistline, tight skirt, shoes, necklace, rings, gloves, wrap