The complete first season of Girls, since it's hilarious even the twentieth time you watch it together, $26.
This cheeky notebook isn't new, but it will make her smile, 10 Euro.
Homemade avocado dressing for her to enjoy all winter. Just the cost of ingredients.
Anchor scarf for cold winter days, $68.60.
A Cat's Life, a funny illustrated book about cats and the women who love them, by Gemma Correll. $11.51.
Neon boy shorts, $29. Because she'd love them but never buy them for herself.
DryBar gift certificate, so she can get a gorgeous blowout, $35 to $40. (Here's my before and after.)
Heart-of-gold bangle, because it's true. $32.
Eyeglasses tote, $50.
Design-your-own gelato (with ingredients like homemade marshmallows, goat milk caramel and candied ginger) from Zingerman's, $110 for ten 12-ounce containers.
Learn-to-knit kit with everything she'll need to knit her first 100% Merino wool scarf, $62.
A long and leisurely dinner out just the two of you. (No husbands, no babies.)
P.S. More gifts for best friends, and the 2012 gift guide so far...