Pam: My experience as a quilter, seamstress, crocheter, knitter and crafter is that no body makes things for me. When I've asked, they tell me it is because I can make it for myself if I want one. When I receive something 'homemade' I am overjoyed. Someone took the time to make something they thought I would like. For example: I needed to send a CD to a friend last Christmas. Instead of just sending it, I made a round potholder with a pocket in the back, slipped the CD in the potholder, wrapped in tissue and mailed it to my friend. The whole thing cost $1.25 because the CD was a copy of a concert I played in during my Army years. I used scraps for the potholder and poof, a wonderful holiday gift from me.
Another idea might be a cookie cookbook. The twist is, using quart jars, make up some cookie mixes from the cookbook. Put a pretty label on the jar and cover the cap with a small piece of holiday fabric. All she adds are the wet ingredients and she has hot warm cookies fresh from the oven. Add a couple of wooden spoons and a really cute fabric tray/serving container (on the forum) and you've got a true treasure.
If the gift comes from your heart and you enjoy making and giving it, the gift is perfect. Gwyn