Here's a great gift idea-very cheap but our ladies loved it! When we made it everything cost $1 each....I think the prices may have gone up on a few items but it makes quite a bit of hand cream.
I have had my kids make things for ladies at church. Goto the Dollar Store to buy what you need. You take a bottle of the baby lotion (comes in pink bottle), a container of petrolium jelly (vaseline) and a container of Vitamin E. I put all of the lotion, all of the vitamin E and 3/4 amount of vaseline in my mixer and mix it all up. Put into containers (like baby food jars, canning jars, the containers you just emptied etc) and that is the best hand cream ever!! It comes out smelling good and does wonders on your hands and feet.