Dear A.:
Is there some place your mother has liked to go to or do? My mother doesn't really need anything, so all of us girls (my sister and our daughters) took her out to high tea. If your mom likes coffee, maybe a Starbucks outing? My mother-in-law loves gardening and really enjoys visiting an arboretum.
My sister works with the elderly in a rehab hospital and says they really enjoy a manicure or mini spa day, special luxuries that we don't usually do for ourselves.
Hope this gives you some ideas.
L. F., 47, married for 23 years, mom to a 14-year-old daughter