My best friend is Christian (I'm Muslim) and for each other's holidays, we always gift something small...just to show respect for the other person's holiday, basically...
This year i'm at a loss of what to gift.
I already got her everything I know she likes over the past couple of years...
There was perfume, a watch...and a kindle the year before that. And for our birthdays we always treat each other to dinner. So, other than those ideas that have already been done...I am stumped.

I'd like to say my budget is $60 but I know i'll go up higher than that (If need be)
Any ideas?

I was thinking this if all else fails (The Tassimo Cappuccino Brewer) but I don't think she will love it or use it as much as her husband will: http://www.bedbathandbeyond.com/product.asp?SKU=40222745