You mentioned she liked Suduko...so get her a Nintendo DS with Brain Age. I got one for my mom this year. D'ya know, it might even help stave off Alzheimer's Disease?
To me, the perfect gift is something I'd like to own, but don't want to buy for myself, either because it seems too silly or extravagant. And I must admit that I, too, subscribe to the whole "rather you put some thought into it than just pick up some shiny piece of something at a jewelery story" theory. El Hubbo is an engineer, so has some trouble wrapping his practical, logical little head around this notion.
But, over the years, we've reached an understanding. I love practical gifts, if there's some thought behind it. For instance, my favorite gift he ever got me was for our first Valentine's Day. He got me a new rear shock for my motorcycle. Perfect! I needed one, but wasn't about to blow dough on it. I was just planning to limp along until next riding season. It was lovely and thoughtful.
Now, the WORST experience was for my last birthday, when he got me a fancy-schmancy fold-up portable chair. The chair itself was just fine, but he got a bit carried away with the "presentation" so to speak. There he was, extolling the features of the tricked-out chair, showing me the various items...double cup holders, pouch in the back, blah, blah...then he blurts out proudly, "...and it has a weight limit of 300 pounds!"
D'ya know that it's awfully hard to walk with a portable chair shoved up your ass? Or so he tells me.