I was just reading a post at Notes from the trenches.

What caught my eye was a comment from Liz in Australia:

Last Christmas, when finances were really tight, I made up a couple of gift baskets - a big one for the garden (she loves gardening), a smaller one of junk food that I don’t have room for in the grocery budget so she doesn’t get very often. They were a huge hit with her - and no clutter! This year she’s getting a basket of girly stuff (nail polish, hair thingies, etc) as well as another of food.

These were for a nine-year-old daughter. They sound like wonderful gifts to me, whether the budget is tight or not.