• Using an inexpensive balsa wood box or pre-cut

Using an inexpensive balsa wood box or pre-cut wooden plaque, decoupage with one or more photographs or pictures using diluted school glue. When glue is dry, stain the wood with wood stain or fabric dye and decorate with ribbons, buttons, dried flowers, lace trim or anything else you have on hand.

• Look for interesting bottles at flea markets and yard sales and fill with your favorite recipe for herbed vinegar or bath oil. For a simple bath oil, start by filling the bottle with mineral or baby oil and adding 1 to 2 ounces of an essential oil. Some popular essential oils include chamomile (soothing, cleansing), comfrey (rejuvenating), lavender (relaxing), rose (romantic) and eucalyptus (purifying).

• For herbed vinegar, fill a glass container with white vinegar and 1 teaspoon of a dried herb for each cup of vinegar. Seal and place in dark place for about a month. Strain vinegar into a decorative bottle and add a whole stalk of the same herb for looks. Seal the bottle and add a bow of raffia for a lovely and useful gift. You might consider adding a small card identifying the contents.

• To put a professional seal on corked bottles, run a length of string or twine through melted wax and wrap around the section where cork and bottle meet. When this has dried, dip the cork and bottle top into wax for a professional look.

• Make your own theme basket by filling a large basket with things you know the recipient will like. For coffee drinkers, use several varieties of coffee, a mug warmer and a nice coffee mug. For those who enjoy languishing in the bath, add a variety of bath oils, soaps, bubble bath, luffa and tub pillow.

For kids, simply fill a brightly-colored bucket with Dollar Store items. Most younger kids are more impressed with quantity than with quality and cost.