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I can truly say that within my circle of gal pals, there is not one whom I would consider has "everything", but then I'm not entirely sure what having "everything" entails. But, if there were such a creature and she were my friend, I would have no problem in choosing a Christmas gift for her. Let's face it, I'm only limited by my imagination. So here's a few of my imaginings.

I think the best gift anyone can receive is one that comes from the heart. The price tag is irrelevant. If you're the least bit creative, write a poem that expresses your gratitude for having her in your life. The number of true blue friends you have in a lifetime can be counted on one hand. Make sure she knows she's one of them!

Buy her a book and write a personal note on the inside cover explaining why you thought of her when you bought it. Even if she doesn't read it, she'll appreciate the consideration that went into it.

I'm not a person someone would call a theatre aficionado but, theatre tickets are always an excuse to "tart" oneself up and have an evening out. Dinner before and drinks after, are of course, understood!

And what about a "gift of the month"? If she's a good friend, you'll know her likes and dislikes. It could be a bottle of wine, a fruit basket, a dozen muffins-again, the list is only restricted to your mind's eye.

There isn't any gal I know that wouldn't appreciate a day at the spa. Even though this gal has "everything", this particular day will be from someone she calls a friend. You might even get an invitation to tag along!

Or make a calendar! Use photos you've captured over the past twelve months. They could be of the two of you enjoying a day of shopping, having a coffee, or candid shots of your friend, her kids, whatever. That's a gift that keeps on giving for an entire year.

On the off chance your "friend" likes to cook, give her a handmade recipe book, maybe in your own writing, of your favorite recipes-perhaps dishes you've shared or recipes you've researched and know she would value.

Make a donation in her name to a charity you recognize as one your friend is passionate about such as going green, child poverty, clean water in third world countries.

If you're a knitter, give her a unique knitted item you've made just for her. Perhaps a scarf, a funky hat, a cool vest, mitts. Use that imagination!

A more mundane gift but still appropriate for the gal who has everything, is a magazine subscription. At least she won't have to leave the house to buy it. Choose a magazine you know she's purchased in the past. You know her interests!

Finally, if none of these gifts whet your appetite, consider naming a star for her. Now that's a gift that will continue to last long after you and your friend have left this mortal coil. Remember, whatever you choose, let it come from your heart. Some of the simplest gifts are those most cherished.

Learn more about this author, Debbie Ross.
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