My daughter suggested to me in a similar situation 'try to think of something she has and preferably likes but is worn out or is not a good one, and get her a new one/good one of the same thing.' Don't know if that's any help. Another thing to maybe consider is does she have any characteristics that might suggest something> Like, does she feel the cold? A nice scarf, or good pair of gloves. Or maybe she's a foodie - some top quality balsamic vinegar, or if she doesn't have one, a good cook's knife. Something that shows you know her, and have put some thought into it.