<p>Does she like perfume? A bottle of really good perfume can be pricey. It’s the sort of indulgence an elderly woman might really enjoy. </p>
<p>A gift certificate to have her hair and nails “done” at an upscale salon. </p>
<p>A gift certificate for X number of hours driving by a chauffeur if she’s no longer driving. Or maybe just a chauffeur driven limo to take her back and forth to a play, concert or some other special event. Give her the tickets plus the way to get there and back.</p>