Breakfast in Bed - greet mom in the morning with a tray of her favorite breakfast goodies. Include a homemade card, her favorite drink and some flowers too.
Framed Photos - make copies of mom's favorite and special photos. Select a theme, such as a particular vacation, party, event, etc.. Choose various sized photo frames and group them in a gift basket.
Homemade Jewelry - find inexpensive beads, chains, jewels, etc.. at a craft or hobby store to create unique bracelets or necklaces. You can also customize the jewelry with letters that spell out her name. A really inexpensive option is look through some old jewelry and create a whole new piece!
Wine and Cheese - buy a couple of her favorite bottles of wine (there's some great ones at Trader Joe's) and a few delicious cheese wedges for a sophisticated gift basket that she can indulge in right away!
Organize Her Closet - you can give this gift as a "coupon" that's included in her homemade Mother's Day card. This could be really fun and functional... have mom participate in which item in her closet goes in the Keep, Throw Away or Donate pile.
Plant Arrangement - create a special and unique arrangement from your garden (or a friend's garden). Find a container, such as a pot, bowl, cup, pitcher, etc.. fill with dirt halfway, pick pieces of succulents (they work the best) taller ones in the center and shorter ones cascading off the sides. Top off with more dirt to pack them in and your unique homemade card.
Movie Marathon - rent a few of mom's favorite DVD movies from Redbox or the library and spend a night with her watching movies while munching on buttered popcorn.
Picnic at the Park - prepare a picnic basket with mom's favorite stuff, including yummy desserts and head over to a nearby park under a shaded tree for a nice, leisurely picnic.
Books and Magazines - encourage mom to take a breather and catch up on her reading. Give her a series of books she's been meaning to read and/or a few of her favorite magazines in a gift basket.
Special Classes - give mom the chance to try something new... whether it's yoga, belly dancing, pilates, cooking, a new language or any other special interest class she might have talked about. These classes are usually offered at community colleges. You can purchase a one class session or a series of classes.