I have a standard reply that fits many scenarios: "thank you for asking me to ....fill in the blank( useful,because it catches them off guard). However,due to a conflict in my schedule,I'm unable to do it at this time. Please ask me again. That's all I say. No need for justification,guilt ,hogwash.

If you really do not want to put your time into this, you must take a deep breath, and put your foot down. I know it's hard to do, but you do not want to be saddled with a job that is going to put pressure on your time as well as your mind.

I just tell anyone that they can't afford me.

Bless your heart! Just let her know you are flattered by her request, but...and then use Lori's words to let her down sweetly. :D

Jan in VA

LOL!! Absolutely right, Lori! This is the correct thinking on this issue... ha ha!

Why not offer to guide her into making them herself. My sister and SIL do this via skype

What I say is "I'll put you on my list. It's a long list."

I made a quilt ( Queen size ) for an estranged family member, and instructed my daughters this person was to be given the quilt in the event of my death. My daughters talked me into giving it to the person now saying" you never know what doors this might open and this just might make things better. So I gave it to my oldest daughter to give to this person. No doors were opened, no phone calls made, and I did not even get a Thank you. I am ok with this though, I opened the door, more than that I can not do.

"Take a number" I have "x" amount lined up and it's probably going to be a couple of years before I can even think about it.

I've been very successful with saying "Thanks so much for thinking of me, but I just don't do commission work". I have yet to have someone ask for me to make something as a gift ;-)