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First thing, I do is ask her to stop. Tell her it is not nice to hit, it hurts us. Ask why she did that and explain that we need to use our words when we're frustrated. We keep our hands to ourselves.
If she does not stop being physical then I would hold the body part she is using to hit. And from there it's time out and lose of privileges.

From where we stand, being physical is not tolerated.

DD1 got frustrated and screamed at a teacher yesterday and slapped said teacher. She told me and owned up to it when I got to daycare. We talked about how we use our listening ears, and use our words and we never, ever hit. The teacher wasn't there, otherwise I would've told her to apologize (again). When we got in the car, I explained that the first thing we were going to do when we got home was to make the teacher a I'm sorry card. We got home and I got her a piece of paper and she drew a card. She dictated the message and I wrote it down for her. We brought it to daycare this morning and I told another teacher about it and asked that they please tell her lead teacher, so dd can give the card to the teacher she hit.

Sorry for the long response but we had a VERY big problem at school with this a month or two ago. And I'm not happy to hear yesterday that she got handsy again.

We've always immediately stopped what we're doing, get down on his level, grab him by the arms so he can't push/hit/wriggle away, and very sternly tell him that we do not hit/push/whatever and that we do not tolerate that behavior. We try to correct very quickly and strictly in regards to this type of behavior because we truly don't tolerate it. Now that my son is 4, my husband is really strict about this, especially with me, because he doesn't want him to think its ok to be physical with women at all. I think it has to be addressed in that moment because it's just not something we will allow. We don't care why he's doing (for attention, he's hungry, he's tired) it's a behavior we really frown upon.

@DillonLion: I think in your situation, repeating "use your words" might helpful. If you think the reason is she is trying to get your attention then tell her to say "excuse me, mommy. I need xyz" in lieu of hitting. Keep repeating. Repitition, repetition.

Does she exhibit similar behavior at daycare?

I would agree with PPs. I tell him very sternly to stop and if it continues, I would walk away. For a child who seems like he or she is feeling out of control or following you, I would carefully put the LO in their room and close the door. I would let them know that they are welcome to come out when they are quiet and can control their body.