Describe the best gift you ever received or gave:
The best gift ever given or received by anyone is love... but since we are talking material items, I would have to say a pretty wooden plaque that said "Life is fragile, handle with prayer."

What made this gift extra-special?
The gift was very meaningful to the person that received it. She had had a horrible year, nearly losing her husband. Prayers were what kept her going.

Other comments or suggestions:
For women especially, give them a gift that is important to them personally, which means no toasters or vacuums. Those gifts are nice, but don't show thought.