My mom can be pretty sentimental, so small things with a lot of personal meaning always go over well with her! We are also pretty close (in a weird, unexplainable way). One year I bought a picture frame..on the front outside it says "Mothers and Daughters"... on the inside is a place for a photo and on the opposite inside it says "Special Memories"... I wrote down all kinds of memories and "inside" jokes of ours. Then we went out and took a picture just for that frame. You can do something like this or a scrapbook.. something along the same lines.
It's fairly easy and inexpensive, but will be something she'll remember.
Although, I love the Day Spa idea... mom's defnately deserve those kinds of treats! (Do you have any siblings that would split the cost with you?)
Good luck! I'm sure she'll love whatever you give her.
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SilverTurtle@greekchat.com
Phi Beta Fraternity