S.H.
I don't really focus on keeping the cost the same - I try to focus more on a close to equal amount of gifts. Each person gets 1 big gift - usually the main thing they wanted, then 1-2 sort of medium gifts and a few "filler" items + a stocking. For example, this year my 14 yo will get an iPod which is his BIG gift (bigger than normal!), an alarm clock/iPod docking station (medium gift), some PJs, some funny tshirts (he loves them), a Wii game ($12) and a DVD ($10). Then he will get a stocking. My main rule is NO USELESS JUNK. I don't buy stuff that will break in 10 minutes or stuff no one really wants just to have more under the tree. To me that is wasteful.