What should i get my closest friend for christmas?

What should I get my closest friend whoes like grandma for Christmas?
I have a few ideas such as Nightgowns, cooking ware, new diabetic shoes, cosmetics, housekeeping items, or a new file cabnet.
What else do you all think she might like? I love her...

dearly and her and I have known each other since 2005. Since I moved into my own place at that time.
Would there be items that are inexpensive? I mean, I don't want to get her too inexpensive things. She's been so good to me that I don't want to not get her something for Christmas.
She has also been helping me with my finances as well. I know she also needs a cart so when her and I go shopping, she can put her items in it. If you all have any ideas as to what to get her to add to the list I wrote I'd appreciate it.

Maybe: trip to the spa - massage - nails done - pedicure - hair styled... :-)

that's good! better than thought of!

if worse comes to worse, get her a thing you know she wont hate and add a twist.

Cooking wear: get her a pan and have a card that says To sautee, stir fry, and beat my stubborn head with

Diabetic shoes: so I wont feel quite as guilty pulling you around the mall when we go shopping

I don't know, im not very creative. maybe someone else can help more