Bake It Pretty's Best ever icing kit: No joke. The frosting looks professional!
How about some pretty cupcake liners? I bought sooo many of them!!! :)
Or, if they bake cookies, why not an ice cream scooper for those perfectly shaped and portioned cookies? (I have the medium -good for cookies and large-good for cupcakes)
Or how about a subscription to a foodie magazine? Cook's illustrated is awesome with their time tested recipes, food network is creative, fun and inspiring, bon appetit is delicious looking, and much more!!