A Gift for Manicurist?

A friend of mine always gets her nails done by the same lady as well. At Christmas time, she gets her a gift card with a small treat basket. She used to be more generous for the tip but found out she had to report it as income even though it is meant more as a gift. Her sister also gets her nails done and gives an envelope with cash.

a gift basket with some spa like stuff in it, one filled with mugs and hot chocolate or tea or coffee, gift card, cheese and cracker basket with fruits and candies, something home made like a knitted sewn or crocheted thing, an edible arrangement or even a bouquet of holiday flowers (or potted plant)

I gave the guy that does my nails extra cash beyond what I normally tip.

My daughter and I go to the same place and get our nails done with the same 2 girls monthly. We just had our appointment this week and after I paid for our nails, I gave each girl cash. I typically tip 20% so I checked out as usual then gave them $$ separately.

Usually you give cash for manicurists and hairdressers, in the amount of one usual visit (so whatever you pay for the manicure plus tip, you give her that much extra).

I'm sure she's sick to death of spa stuff.
Get her a gift card for a local movie theater.

Give her a generous tip, or you can get her a nice mug, gloves, a scarf, body lotion, a box of chocolates...there is lots of freedom in choosing a gift. What does she like? Is she a hair accessory type of person who might like a pretty headband? Or maybe the type of person who likes quirky pens?