Can they sew at all? My daughter makes pillowcases and napkins, which are nice. You can do mixes in a jar type of things, too. Baked gifts. Peppermint bark is yummy. I just made some Peppermint Bark trail mix. I used Rice Chex, pretzels (broken up), white and dark chocolate chips, and ground up peppermint starlight mints (you can use candycanes, too). Mix all together,and you're good to go. Easy and delicious. JoAnn's is having 60% off their Christmas tins right now, so you could line one with white tissue paper and fill with the trail mix. Maybe not sentimental, but they will have fun making it, and she will probably enjoy it.
Oh, one thing one of my friends did for her husband was have her children draw a picture of Daddy. Then, they dictated a small bit about their Dad. Why they love him, whatever they wanted. Adorable! She typed that bit up, and framed them together. Not sure if you can frame the pictures, but maybe you can somehow adapt that idea to your needs. Maybe they can use watercolors and paint their pictures on a cheap (from Walmart) canvas. You can include the words in a card for her. If they don't want to paint a picture of her, they can paint whatever they want. The canvases are only a couple of dollars each.
