What about a gift certificate for a spa treatment along with childcare (if she needs it). Maybe you and a couple of the other neighbors could go in on it? Depending on how close you are, $50 is reasonable. She could get a mani/pedi for that or if you go in on it... make it enough to cover a massage.
You could also do something luxurious just for her... I love the idea of the engraved leatherbound Bible cover. I received one many years ago for HS graduation and it is still a beautiful piece in our house...um... "several" years later.
I bought a personalized necklace for my sister this year for her 30th. It's a little more pricey, but it is BEAUTIFUL and she loved it! Here's the website:
http://www.lisaleonardonline.com/
I'm sure you could find something similar locally as well.