Nice gloves are always a plus and any good, sturdy hand tools. Good quality pruners are hard to come by, she would probably appreciate that. If you’re in the city, include a couple bags of composted manure. Try to find some plants she may not have. I don’t know your zone, but prickly pear are a fun cactus that are hardy in zone 5+ and maybe even zone 4. Agave is another underused succulent. Tons of varieties – really cool.

How about a wreath or sign she can post on her door – “In the Garden”. Garden catalogs are always fun too. Tons available , most in full color. A nice sun hat, sunscreen, lip balm w/sunscreen are also nice gifts. Ohhh, I have a garden tote bag that I absolutely love! You can store your tools or whatever inside and there is pockets all around the outside. I think it’s waterproof too. Special hose nozzles are a good gift, a trellis, decorative outdoor pots, a fountain. Do a search on the internet, I found instructions to make a “miniatiure potted pond”, I have it in a word file if you’d like to email me at Good Luck!