Unit blocks

magnatiles

books (in a monogrammed tote bag)

clothes

Stuffed animal

Wooden puzzle

Xylophone

Play-silks

Is there a local zoo or botanical gardens near by? A one year membership might be fun.

Does she already have a play kitchen? Those are great with play food until they are about four or five. You can splurge out on a wooden set or stick with Fisher-Price. If you don't want to go for a kitchen, consider the F-P grill with food.

I just realized you are talking about a friend's child so my suggestions above are probably too expensive. You could buy just play food, though. Both boys and girls like playing with fake food and a basket. The coffee table can be the stove, etc.

I'm a big fan of Melissa & Doug toys and puzzles for little kids. They are always a big hit and very well made. http://www.melissaanddoug.com/toys-for-2-year-olds

Classics: "Pat the Bunny". 'Harold and the Purple Crayon". A tamborine (Parents will hate you, but she'll have a blast)...

We love to give and get books in our house. The toddler board books are fun for little ones, and almost indestructible. DD always like the rhyming ones and the ones that were fun to read because they had different textures or pull tabs. I would recommend Dr. Seuss and Sarah Bornton (Pajama Time and Snuggle Puppy were favorites). Leapfrog reading books were also a big hit with DD.

Melissa and Doug wooden play food, blocks, large threading/lacing wood pieces, and puzzles are fun too, and were great for DD who had some balance and hand eye coordination issues and was going through physical therapy to develop her motor skills.

DD learned her colors, letters, numbers, shapes, and US states at an early age just from playing with her puzzles! I'll never forget when she was no more than 2 years old and corrected her older sister by telling her one of the pieces was not a moon shape - it was a "crescent" :)

I don't think DD realized that pretty much all of her fun toys prior to age 4 or so were educational! She's now a straight A honors student in middle school, and I like to think all of our early learning play together gave her a good start :)

Thank you all so much for taking the time to share your experiences and ideas with me. Off to find the perfect gift! If there is such a thing! lol

How about the Good Dog, Carl books? My sons thought they were so funny!

Wooden peg puzzles. The pegs make the puzzle pieces easy for little fingers to grasp.

Be aware that Melissa and Doug toys are now made in China. : {

I love folkmanis puppets.

Yes to soft puppets!

Yes, to any of the above. Duplo blocks, wooden blocks, bristle blocks (my kids loved these in the bath). Books, I love You Stinky Face. Dolls; Manhattan girl doll, target OG (24" like AG but less expensive). Disney baby doll. Puppets, 2nd the Folkmanis (Barnes & Noble usually carries them. Cool sippy straw cups, a backpack &for tent combo. IKEA hand powered flashlight. Tent/fort packs; sheets with clips that fit in a duffel or pillow case. A chushy chair, sleeping bag, or pillow pet.