People nowadays are materially much better off than ever before. It is very hard to buy a present for anyone. Everyone has everything that he or she could possible need, and often in multiples (think watches, shoes, game consoles, mobile phones, etc). Gone are the days when you can delight someone with a present he or she really needs or wants and doesn't already have.
But "it's the thought that counts!" How often we hear that, so why don't we just do that? Here's how to do it: buy any item; just a small and simple one. Then package it as elaborately as you can, one layer after another. For example, take one simple candy bar. Wrap it in an expensive tissue wrapper. Place this in an nice present box. The wrap again in an expensive wrapper, complete with a ribbon and a gift card. Place this in a beautiful paper bag that is specially made for presents. This will really make a gift that is thoughtfully put together for someone who already has it all.