OP I hope this doesn't come across badly
I am a not very materialistic person. I get annoyed when my bestie says I am hard to buy for because I have a wish list, I'm happy to make suggestions....they get ignored, almost everything winds up at the charity shop.
I have two expensive bits of jewellery for 30th and 40th that I've never worn. I actually sold the 30th one a few years later when I was out of work.
That's one reason I asked if your friend is well off.
Another time, a group of friends wanted to buy a luxury gift for someone who was paying for a new boiler. She approached me to ask if I could talk them out if it and do
John Lewis vouchers because at least then she could spend it in the supermarket. I tried but they said I was being silly.
She ended up with a Radley bag which she sold for less than they paid.
Your friend has said she doesn't want anything in particular. I'd have a good think before forking out - especially if she isn't well off and is going to want to sell it.
So many luxuries have become normalised. I've flogged off mad things like a Tiffany address book, FGS! I'm not the Queen! I couldn't bear looking at it thinking what it would pay for, how many hours if work it was (for me, not the giver) and was so pleased to get the cash to spend in Aldi instead. One day closer to retirement.
If your friend has a luxuries mindset, obviously ignore me, but it didn't seem like it from your opening post.