Mother's Day Gifts on every budget, including $0

Top Gifts at 3 prices
The top gifts for any mom at three price points (for any giver, including those who can't yet count).
Bathtime...Alone
Free: A home-made gift certificate for an interruption-free bath at the time of Mom's choosing.
Under $10: Add one or two magazines. Think People, not the Economist, here. (Unless your mom finds the Economist relaxing, in which case, I'd like to meet her).
Under $50: Add some great bath essence or bath products. For a year's worth of inspiring bathtimes, give her a subscription to Mothering magazine.
Style in transition
Free: Take the ratty old underwear, spit-up stained t-shirts and bras that are like thongs to the post-pregnancy breast and get RID of them.
Under $10: One of those cotton scarves that are so a la mode this spring, some hair clips or even a pretty new lipstick/nail polish can go a long way to brightening up a dreary t-shirt and yoga pants wardrobe.
Under $50: Buying clothes for a body in flux (which is pretty much from conception to oh, menopause) is tough. Jeans that are tight in all the wrong places and shirts that bulge open over the lactating breasts are one thing, but just as demoralizing are the baggy pants and too big underwear! Stick to something that will freshen up her look no matter what point on the continuum she is: the Belleze Band is just the ticket with lots of style (and a hidden adjustible waist).
Looking for more ideas? Have some great ones to share?