I think you'd have an easier time getting your idea across by saying, "She shows us understanding." Or, "she treats us with understanding." If you need to use the sentence frame though, "She is understanding with us" is correct.

Hi there, the correct phrase is "She is understanding towards us "

Hi , I would say that she is understanding towards us. This tells you that “she” is showing compassion and empathy towards people.

Prepositions are always so troublesome, aren't they! I've just checked online - the most common preposition to use with 'understand' is 'by' (to be used in a passive sentence), closely followed by 'in' and 'about'. I agree with some of the other comments here - your phrases feel a little unnatural. We are understanding about a problem (my boss was very understanding about the delay to the project) We can show understanding towards someone (it's good to show understanding towards new employees) I don't think we can use understanding + with. Hope that helps!