Are you looking for something different to give someone who loves to take a bath? Then why not create these two different bath soaks and salts from The Mother Load? I found these recipes from Craft Gossip (http://www.craftgossip.com/). One recipe is an Oatmeal Cookies and Milk Bath and the other is a Candy Cane Bath Salt. These are easy to make since The Mother Load provided step by step instructions and color pictures. In addition to being easy to make, they are really cost effective during these economic time.
If you would like to create the tags for the candy cane bath salts, here is a PDF for you to download: