Depends on your price range and her living situation. Is she getting her own place or moving in with friends? Does she need the basics like microwave and toaster oven? If she needs a lot of basic, practical stuff, it's probably more important. However, if she has some things and/or if she's willing to do yard sales for the basics, you might want to do something she's less likely to buy for herself.
Do you know her color scheme? If you think she'd like to entertain, maybe wine glasses or an appetizer platter or coffee mugs. Perhaps you have something that is a family heirloom? (Don't do that if she's moving in with other people you don't know well.) Something for her walls (which will be very bare) might be nice if you know her taste. If you don't want to do art, go for a set of picture frames (matching but in different sizes) or a collage-type frame, maybe with some family photos. You could also do a lamp and write something nice about it bringing light into her life. If you go neutral in style, she can use it in the living room or her bedroom and it will go with her other furniture.
Good luck!