Send her a "kit" of something (even if it's paint by numbers). Let her know "how much more fun it would be if we made it a swap". Hers will be ready when you receive yours in the mail. Is she good at anything? Make it comparable. Let her know you really want this, but don't have the time to do it yourself. In the end, maybe you'll both end up with something nice...
From me she would get a crossstitch kit of "The Golden Rule"; even if I had to make the darn kit up myself with instructions.
If it were me, since you said you would make it, when I finished it, I would send it along with a book from Miss Manners.
You're never too old to be given a refresher course in manners.