I do quilted jackets. When someone asks me for a jacket or wants one for a friend, I simply tell them that I sell them for $100. However, if it is a close friend and my friend asks me for one for herself, I sell them for $60. I give people a jacket as a gift for free when inspired to do so.
I no longer do special orders. Too much hassle I discovered. Further, when at a show, I will only hold a jacket for one hour.
I'm at a point in my life where I don't need to count every penny, but at the same time I don't want to be taken advantage of. So I can be generous with my gifts.