I like the thought process put into homemade gifts. I started it because you can save money by making your own gifts, but at the same time, the thought you put into them is priceless. If you put together a basket of soaps, or stuff made from the kitchen, they are useful. I couldn't see getting dust collecting items that serve little purpose, so I decided one year that I would put useful things together. What better things than homemade stuff to eat!
Or a basket of items to pamper oneself with?