Could you add a general age range of your friend and your gift budget, please?

A case of champagne and a card wishing her to have something joyous to celebrate every month of the year.

I love Elizabeth's idea. It need not be actual Champagne, Prosecco, or sparkling wine from California. I keep cases of Chandon's Rosé on hand.

A friend gave me that gift years ago and we did just that. She visited us when there was one bottle left and we opened it to celebrate our friendship.

Can you give something more personal such as an album of memories and photos?

My GF was cleaning out stuff and came across some letters I'd written to her years ago as well as some photos. I was touched that she'd kept them.

An entire case of champagne as a gift can amount to a lot of money. A bottle should be enough.

If she is a GOOD friend give her a couple bags of Oreos ( double stuff) and a girt certificate for milk!

What about an experience such as a spa day or manicure for the two of you?

Do you knit or sew or bake or do needlework to make her something she can't buy (because your handwork is not for sale)? I recently purchased a canvas tote bag and am embroidering my best friends first name on it. She embroiders better than I but my story is that it will be lumpy like MY handwriting.

How about a cross stitch portrait? I've seen them as family portraits, but you could do you and your friend or your friend and her pets or something like that. You can find some on Etsy.

She is going to be 60 years old. I wouldn’t want to spend more than $100 unless I was pretty positive it would be appreciated.

Rho, where did you get the tote bag? Is it pretty basic or pretty solid? Wondering how difficult it might be to embroider something like that.

When my Dad was retiring, we went to an art teacher at an area school and asked if he'd be willing to make a caricature of him in pastels based on photos. He was happy to do it. I don't remember what he charged as it was so long ago, but you could ask. Dad got a real kick out of it.

Does she knit or crochet? Lots of great accessories, bags and supplies available.

Do you know what type of books she likes? Perhaps that with a unique tea and a lovely cookie selection.

A new fishing pole would be a great gift. If she doesn't like to fish have her ship it to me.

*Summer tote bag, Banana Republic is still cool and this is neutral. $40 (New ones are always appreciated, old ones get donated) Woven bags are Summery & disposable when dirty.

You could take it to a place and have it monogramed.

i just ordered a tote from Here for my DD for starting her profession. it is extremely well made, made in USA and they monogram as well. for first time order, 20% off, which is great!!

they have other things as well. i always love a monogrammed gift :)

If she has all the stuff she needs how about giving her some of your time. A letter is a good idea imo. Or organise a walk or visit to a place of interest. Personally I would find expensive gifts embarrassing and would feel even worse if it was something I didn’t actually like. But I’d love an excursion with a friend. My second choice, if I had a yard, would be a low maintenance tree or shrub. You would plant it and water it while it got established. On the other hand I wouldn’t use anything monogrammed or embroidered.

Does she collect anything you can add to?

A donation to a charity or even Ukraine in her name

I like the idea of personal gifts and gifts of time, but for store-bought gifts for the "person who has everything" my first thought is Penzeys. If she cooks, one of their gift boxes might be a treat. They have them for different cooking/baking interests.

https://www.penzeys.com/shop/gift-boxes/

A gift card is always nice.

Carabubble--I happened to pick up a tote bag at a Hallmark store. It has painted flowers on the bottom corner. I was planning to machine embroider the name on the leather strap but realized the canvas was thin enough to use a hand embroidery needle. Any woven tote bag could be used. The embroidery stitch on my sewing machine would be too teeny tiny.

Personalization Mall also has tote bags--do NOT buy anything there without a % off.

Thank you for all the ideas! i haven’t come to a decision yet, mulling over your suggestions.

Does she have a hobby or a thing? Does she like to read, drink coffee, tea? Make up a gift basket of the things she is into. Google gift baskets. You will get a ton of ideas or check with Pinterest.