Describe the best gift you (as a mom) ever received or gave to your mother:
This was a real hit with my mother-in-law last year: A gift certificate for a day of beauty treatments (hairstyling, massage, manicure, etc.) at her local beauty spa.

What made this gift extra-special?
For a busy career-woman who rarely slows down enough to indulge her "girly side," this was a nice treat. She visited the salon right before going out to a fancy event so she'd look and feel great.

Other comments or suggestions:
Can't afford a pricey salon? Plan your own "Day/Evening of Beauty" at Mom's. Treat her to fragrant bath products she'll enjoy for weeks to come; give her a manicure/pedicure; experiment with a new hair style or blow dry (no scissors required); have fun with makeup. Plan your "appointment" to precede a "day/night on the town." Or, make some yummy snacks, play whatever music you both love, and hang out in your jammies enjoying each other's company.