This wasn't my best gift ever, but it was the first gift that my mom got me that wasn't crap and made me feel like she was accepting of something that was part of me....
When I was in college I would tan. She nagged me about how bad it is for me for a long time, how I shouldn't go, etc. Then, for Christmas one year, she got me this gift set of indoor tanning lotions, after-tan body lotions and other tanning-related items. It was simple, something I liked and would use, and like I said it made me feel like she was finally paying attention to what I did like instead of what she thought I should like.
As far as pure materialism goes, I really liked the diamond necklace Mr. AXiD670 got me for Christmas last year.