Spools of different brands of thread (so she can choose which she likes)
Rotary cutter and refill blades
Gift cards to her LQS, an online store, or JAF/Hobby Lobby etc.
Fat quarters
Patterns
Magazines
Baby pony tail elastics (fuzzy ones) to keep around bobbins
Bobbins for her machine
Decent scissors
2.5 x 2.5 inch ruler (or any other size)
Quilting Journal (a nice notebook for recording her quilts)
Pigma pens
Straight pins (1.75 inch quilting pins)
Jelly rolls
Wallpaper seam roller (helps to flatten quilt seams)
Best Press
Jim Shore figure
Quilt calendar
Bingo wand or extendable magnet (I got mine at Ocean State Job Lot - $4 and has an LED light, too)
Pounce or marking pencils & sharpener
"Klutz" glove (Fons & Porter)
Flat head quilt pins (maybe some with numbers?)
Teflon pressing sheet
Needle threader
Small soft paintbrushes to clean her machine