A massage or pre paid pedicure 🤔 Or maybe a nice journal and some U Brand pens 🖊
You can take pictures of your ss and frame them as a gift. Christmas pictures maybe by the Christmas 🎄 or just a simple shoot to be displayed around her home. It would be something she'd like and wouldn't worry about having to do this holiday season.
I agree with @Karen definitely something made with or of your ss
Bath and body works? Body spray and a candle?