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what about a experience red letter day thing?
like a balloon ride ?
 
I was going to say a red letter day as well - even though you cant keep it its something special.
I had a Steam train footplate experience (riding with the driver and fireman) bought for my special birthday and it was great fun.

Or how about a nice watch or some perfume, a photoshoot with makeover, a designer handbag - Im not really into jewellery either but would still appreciate some for a special occasion
 
Hm it's tricky, it depends on what kind of person she is...

Could you make her a lovely album? Like with pictures of her when she was young and growing up (if you've been friends for ages!) and in her adult life to 40 like getting married/having children (if she does!) or whatever means most to her. If she's having a party you could always get everyone to secretly write a favourite memory or something lovely about her and put that in it, or in a book - someone did that for my mum's friend and she was delighted.

Or take her on a special day out or a trip together? It's my mum's 50th this year so I'm taking her to london in a couple of weeks for afternoon tea, harrods etc...

It's a tricky one, good luck!
 

Is she a Disney fan? If so how about a Disney share. The certificates look lovely framed. I got my DH one a few years ago now and it has pride of place on our study wall. Plus you get the added bonus of your yearly dividend cheque. You won't get rich on the proceeds, we haven't cashed one cheque yet as all been less than 50 cents but still nice when it arrives each year :)
 
for my twin sisters 40th I had a picture that they both adore of themselves from when they were young, put on canvas. They loved it/

Tina
 
What about a newspaper from the date she was born? I got my Dad one for his 60th of our DD's
 















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