any ideas for a 40th present for a female friend?

[hatwoman]

I've known her since forever. but in some ways don't know her that well - she's lovely, kind, gentle, fun but I don't see her that often and I'm not entirely sure what she's into. I'd like to spend about £40. I know I could find a nice necklace or similar or some indulgent smellies but wondered if you lot had any other inspiration

Have you tried a local guild of craftsmen and women? I don't know where you are, but there's a wonderful place in Cardiff called Craft in the Bay that sell artisan jewellery, furniture, ceramics and so on. I've bought lovely things from there and have been given gifts that I adore from many of the talented designers there.
You could log on to the Groupon website that have the most amazing offers on pampering sessions.
For a male friend who was 40 last week, I made him a mix CD to go with his real gift. It was a mixture of songs by bands we used to go to see in gigs years ago, of more modern pieces, one song was the number 1 when he was born, and a couple of funny songs at the end. He said it was the best of all his presents.
Good luck with it!