My fave gift to date has been from a friend who closed the sistene chapel for a private tour and a private tour of his family vineyards... It was pretty special. He really raised the bar.
But I like it when people reach for their personal best. Gifts from the heart don't always have to cost a lot. But he always gives from the heart and I appreciated that gift as much as I did the picture my 3 yr old niece made for me. I still have that too!