If you have time and think your friend would like it, you could do a "new mom survival kit". I found this list on line, but you can look around for other lists. Most of the items don't really cost a lot of money, and tend to get a few laughs at a shower.
Hershey's Hugs & Kisses: for you and the baby, for you both deserve them
Penny: for your thoughts
Pen & Journal: to write down your thoughts & to remember those amazing moments
Clock: to remind you that time will pass by too quickly, enjoy every
moment
Mirror: to remind you that you are important too
Marbles: to replace the ones you will lose
Jewel: now that you are a mother, you are even more valuable
Rubber band: to remind you that flexibility is the key
Lifesavers: to save you from one of those days
Tissue: to dry those tears, the babies and yours
Toothpick: to pick out the good in all situations
Fireball: for times when you are burnt out
Lollipop: to lick all your problems
Eraser: to remind you that every new Mom made mistakes
Puzzle Piece: because you are an important piece in your child's journey through life
Starburst: for energy!