You can give her a tupperware of homemade baby wipes and give her the recipe and makings for them. They are awesome. My DS never had a problem with diaper rash or anything and I largely attribute it to these wipes...
You take Bounty paper towels. They HAVE to be Bounty brand because they are one of the few that will hold up, and they are slightly cheaper than Viva. I think Vivas would work, but they are more expensive. Saw the paper towel roll in half (so it resembles a HUGE roll of toilet paper). You want the tupperware container to accomodate this roll. Pull out the cardboard center.
Mix together 2-1/2 to 2-3/4 cups water, with 1/8 cup (2T) baby liquid body wash, 1/8 cup baby oil, and about 3 drops of Tea Tree Essential oil and 5 drops of lavender essential oil. (The essential oils are the most expensive part of the recipe). Pour the water into the tupperware container and then add the paper towel roll. The paper towels will adsorb the water and become thoroughly damp. The tea tree oil is a natural anti-bacterial element that will keep the wipes from spoiling.
Wrap up the wipes, the other end of the paper towel roll, the essential oils, the body wash and the baby oil as a gift. Include the recipe.
Another gift that is more budget conscious is a hooded towel. You can make two hooded towels from one hand towel and two bath towels. I received one that was just slightly different from this one I found online:
http://www.makeandtakes.com/easy-hooded-bath-towel
but it is essentially the same. If read that and then read what I'll type, you can see that my instructions are a simpler way to dress up the hooded towel. If you can, see how her seam to create the hood is on top of the head. I'm going to describe a seam to make the hood that puts the seam at the back of the head.
After you cut the hand towel in half (before attaching it to the bath towel), fold the decorative edge over so that the decorative band just makes it into the fold. Could be 2 to 3 inch fold. Add something like eyelet lace or other washable adornment to the finished edge of the towel and sew down that finished edge, creating a permanent fold. The fold you just made will the opening of the hood, around the face.
Fold the towel so that the hand towel's left and right sides come together. You want the right sides to be together so you can't see the laced hem. So if the fold were north, the laced edge fold would be on the left side, the raw cut edges (the old center of the hand towel) would be on the right, and the finished edges of the sides of the towel would be south. Sew the raw edges (the old center of the hand towel.) Turn right side out.
Now attach the hand towel to the bath towel. Find the center of the long side of the bath towel and lay flat and open. Match the sewn seam of the hood to the center of the bath towel and otherwise join them together as the instructions show. The hood I've tried to describe looks a little bit fancier than the instructions. You could add appliques to the towel as she described. Mine didn't have any.
These towels last forever and kids really love them as they get older. I hope I made my instructions clear, let me know if you want me to clarify anything. I don't have mine anymore because I gave them away or I would post a picture. I've made several of these over the years and everyone loves them.