The best gifts show lots of thought about what the receiver prefers or needs. If Mom already has everything she needs, think of consumables or ephemerals: e.g. two tickets to movie, music, theatre, dance or sport and she picks her companion, a gift voucher for facial or massage, or a book on a topic she loves. Sister: scarf of very fine material in her favourite colours/style/pattern (versatile uses and almost impossible to have too many), CD of music of her favourite kind, a spring bulb (hyacinths, freesias, jonquils - something that smells good) in a decorative pot for her windowsill (she gets to watch it grow and bloom.) If you're short of cash think of making things or offering services.
