A Gift Quandry

I have a very dear friend, who turned 40 last week, who means a great deal to me and to the family, for whom I cannot come up with a decent idea for a Christmas gift.  I think I need help here.

She had struggled mightily about turning 40 this year, regardless of my quips that "its only a number" and some such nonsense.  Her younger sister put together a surprise party for her last weekend and the love of many friends around seems to have cushioned the blow of another decade older, and still not being where she wants to be in her life.  For her birthday gift, I chipped in with her sister, mother, and sister-in-law and we got her a gift certificate for a day full of spa pampering treatments.  It is for a spa she loves already, so we are already ahead in that game.

A Christmas gift idea for her, well, that is another story.

She is a singleton, with a good job and her own condo.  She had a pair of cars--one for commuting and one for comfort.  No pets. If she really wanted something, she'd just go get it for herself.  That said, I think sometimes I shop for Christmas gifts they "need".  And those, rightfully so, are not always the most fun items to open.

For her birthday, her friends gave her many gifts of jewelry this year.  I am leaning toward a pretty, grown up looking jewelry box.  Maybe?  Typically she doesn't wear a lot of jewelry, but with so many new things, she is branching out and putting them to good use.

Having a birthday and Christmas so close together can't be much fun for her either.  I have suggested that she celebrate the birthday in June, so to mix it up a bit.  No real takers on that idea yet.

She loves movies, but is the Queen of Netflix and has many DVDs qued up already.  So she rarely goes to the movies in the theaters anymore.  Because Netflix works for well for her, she doesn't buy many DVD either.

Not a lot of hobbies, as her work is demanding.  She spends a lot of time there, and when she is home, she is vegging out or asleep.

She has lost 31 pounds since June, so treats are out.  I'm so proud of her progress in this area.  Her health was being compromised so this is a good thing, and I wouldn't want to knock her off track.

Any ideas?  I'm pretty much stumped.