Gift baskets are so much fun to make and you can save money making them. Buy all year from the clearance isles, watch for things to go on sale, or make everything in the basket.
You can go with any theme a person likes. You don't have to pick a basket to put everything in either, you can get a bucket, hat, flower pot, even a pan so they can cook the soup mix that you put inside it.
So start with a list of people you got to buy for, what do they like to do.
Gardening- flower pot, seeds (look at the dates), gloves, hat, shovel, spade, garden statue, live flowers, etc.
Tea and Hot Chocolate- tea pot, mugs, tea bags, hot chocolate, and don't for get the marsh mellows.
Cleaners for there Vehicle
If you search Gift Baskets online you will find hundreds of ideas.
Have fun shopping and making things.