In researching this issue for a client, I came across some *legitimate* work-at-home opportunities for folks. (Updated 8/17/16)
Alorica (formerly West)
SYKES (formerly Alpine Access)
As with any other job opportunity, remind your clients to investigate the position thoroughly ...
There is also a discussion board for West folks on the Work-at-Home forum.
The blog on Work at Home Moms has a state-by-state listing. Here's Nebraska's.
Xerox has made a serious commitment to allowing about 10% of its workforce to work from home. Check out available positions here.
Also check out Amazon's work-from-home jobs. Some of them are seasonal.
Also, if you are a resume writer who is looking for work at home (subcontract) opportunities, purchase my "Making Money as a Resume Subcontractor" Special Report. It lists several dozen subcontracting opportunities, including qualifications, type of work performed/specialties, turnaround times -- and, for many contracting firms, pay.