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If truly the only reason you want to move is for more money, and they don't offer you any more until you want to hand in your resignation, then do they really value you anyway?
I think you answered your own question. If the salary is equal, then a higher level, title, better commute, and friendlier environment win out every time. (The only way I would take a job that loses in those categories is if they are fairly similar, just a little lower, and if I were earning quite a bit more salary).
You will be staying in the same company, so your benefits and seniority level remain unchanged. I would recommend *gracefully* declining your boss's offer and tell her you are looking for a new personal and professional challenge.
For purely financial reasons, a counteroffer matching another offer is likely a bad idea. Say you make $40k and you have been looking for a raise for a while. You get another job offer of $55k and your current boss offers to match it. Their value of you will invariably be less than $55k, but they want to keep you to avoid turnover. On the other hand, the people making you the new offer value you at $55k right off the bat, knowing that you will have to learn a bit to perform in the new position.
Lets look a year down the road, where your 'real' value is, say $60k. Your new boss would probably be likely of giving you that raise as you are probably worth that much more in your new position. However, your old boss may think you aren't even worth the $55k yet.
Take the new job
New experiences can only help your future employability.