I'd whip up one of those 10 minute table runners in a holiday theme fabric and purchase some cloth napkins at one of the big retailers. If they aren't wild about it they only have to use it once a year and it's something that is inexpensive to make but looks expensive. If you have an embroidery machine or know a friend that does you can monogram their initial on the napkins. I usually monogram just the initial of their last name in the corner. I can usually make this gift set in about 2 hours.