Well she works alot, she sometimes plays a couple select games (Sudoku, Zuma, etc...), she likes shopping online... She's really old-school, never had a drink, never smoked, never done drugs, 4 letter words gag her, doesn't like to go out or anything, when she's here, she's usually doing bills, working from home (even on her days off, she hears it from us about that), or helping my dad (he has Parkinsons disease). She's handicapped from an accident in her teen years, but likes to refer to herself as handi-capable because she never lets it affect her, says she's just in it for the parking, LOL.
So really she needs nothing, she wants nothing, and she's into nothing LOL. I am at a loss...
What about framing a photo? You could decorate a cheap frame (try Target) and put a picture of you two or just her in the frame.
Sassy bumper stickers? She sounds sassy

You could buy her the full version of one of the games she likes online, or the deluxe version if it's a board game (isn't Zuma online?) and craft a 'gift certificate'.
Maybe to help her work at home if it's on the computer you could make one of those mousepads that is good for your wrist- the kind that has a bumped up section on the end. I don't know if that made any sense, but I'm sure there's a tutorial for that somewhere and it might be a nice practical thing.
Or give her a ball of life!
http://www.craftbits.com/viewProject.do?projectID=1928