-she is too boring = ella es demasiado aburriente
(We don't say this :P, It's a transliteration of the present participle, meaning ella es demasiado aburrida )
-she is too bored = ella está demasiado aburrida
The difference is that you use "está" for things that became this way just recently, on the other hand you use "es" for things that have been that way for a while, and most likely won't change.