C.C.
Making bath salts is really easy. All you need is some epson salt - you can get this at a drug store for dirt cheap. Then, all you do is add essential oils of the fragrance you like and mix it up. You can get these at The Body Shop, or any other similar junkie shop. You can add as little or as much fragrance as you like.
Candles are pretty easy as well. You can buy kits at any craft store. You can make them scented or unscented. Just be sure to use a pan that you no longer wish to cook in when you melt the wax. Buy you some nice votive holders to mold the candles in and tie a ribbon around the outside with your special holiday message.
Good luck, I think making gifts is the best way to go. Its more personal and from the heart.