How about a kitty tree skirt? Hee hee hee, now you had to know I would suggest that! There's cute Christmas kitties & puppies all over the place, and I think the ones from this site would be just dandy. You know, the ones that have been free in the past week or so. Best of luck, hope your friend enjoys her gift. Marji
I just bought 2 sets of christmas houses from designs by sick when they were $1 each for that very purpose and all xmas designs are now $2 so it's still very affordable. I thought the houses were adorable. Here's the link if you want to check em out.
You can pretty much put any Christmas design on it and won't go wrong. Snowmans, traditional looking Satnta Claus, penguins, etc... If your friend likes and specific thing (ei. Angels you could make it with her favorite designs) and for a more personalized look you can embroidert the last name on it also. I love to do applique work for those, but that is just my personal preference. Good luck, hope to see your project posted soon. *