The point of a gift basket is to gather the things that the person likes in a cute basket. And not just random things. They should be connected somehow.If you have a friend that loves enjoying in good food, then a basket with fine cheeses, a wooden board and some cutlery will be a nice idea!
If your mom loves baking, then this would make the perfect gift. How about a cookie baking kit? Gather all the essentials and make it look cute!