Nail polish & a gift card for a manicure on a bed of cotton balls. To add more if you like, make a border of nail files, make a design with the nail polish bottles, and maybe a gift card to a nail spa!
gag gift - "Did you say nothing? When you were asked what you wanted for Birthday, Anniversary, Graduation or Christmas. Don't you remember saying NOTHING? Well this time someone heard you, searched high and low and found this perfect gift for you.