Since you always need ideas for under $100 gifts...One thing that I wanted to do for my mum was get her a Coach mini skinny, and then a giftcard for her favourite clothing store. Giftcards are not the most imaginative, however it isn't just a giftcard, and I know she would go out and use it the very next day. Another thing that you can do is a spa basket, if they are into that kind of thing. The best way to go is to hit a drugstore or Target, because they will have sales quite frequently on things like bath mitts, gel eye masks, and so forth. Then get a nice candle, a nice bubble bath, and then a body lotion, and package with a "Do Not Disturb" sign.Starbucks gift cards are always nice...For $30 and under things, chocolates are always nice, a fairly safe way to go. Bath stuff is nice, however people can be downright picky as far as that goes, be it fragrances or products. Candles can be a fairly decent way to go, but again, be careful about the fragrance. You can't go wrong with vanilla scents, or ocean scents. If you lived here in Seattle, I would send you to Archie McPhee, because they have all sorts of fun, quirky things. Also, back to Starbucks...get them a $20 Starbucks giftcard, and then give them a mug and a box of hot chocolate. Those are just ideas though...this is actually a good time to shop, as many places have the big post-Christmas sales, so you can stretch your $$$ even further.