The perfect gift for a friend on Christmas is one that comes from the heart. It could be something that you know they will enjoy, like a book that you think they would like, or a gift certificate to their favorite restaurant. You could also give them something that has sentimental value, like a photo of the two of you together or a handwritten note expressing your appreciation for their friendship. Whatever the gift, the most important thing is that it comes from a place of love and thoughtfulness.