Well, mom is a tough one because she's always saying, "I don't need anything," but I think she would appreciate a handmade gift from her special little elf. Maybe a Christmas card with a heartfelt note expressing how much you love and appreciate her? Or you could make her a tasty treat, like some homemade cookies or fudge. The possibilities are endless, but what matters most is that your gift comes from the heart and shows her how much she means to you.