I have been in the situation, where I said "Mom's is a gift, but it's such a lot of work I would have to charge anyone else $xxx, Cousin." MIL insisted on paying me the same!!! (AND gave it back to me in her will when she died.)
If I initiate a project, it is a gift. If someone asks me to make something, at the very least we'll go shopping together and let her buy the materials. One friend even told me to pick out a yard of something for myself, on her.