My sister always takes the kids somewhere - something of their choice - instead of buying something: iceskating, movies, build-a-bear, token game places, sailing, bowling, etc. For the older ones: hot air balloons, sky diving, camping, sight seeing, etc.
Anything personalized would be cool: sleeping bag, robe, towels, jewelry box, scrap-booking, etc.
Does she have an IPOD Shuffle or MP# player? If not, you can buy one for $49. If she does, you could buy her an Itunes gift card (or = for MP#?).
A doll for an older child? Like the really nice ones, china or something, that only an older child could have. Their not too cheap, but I know many a girl (and woman) that would like those. There's a place off of NW Military that would have very nice ones. But I'm sure you could fine nice ones cheaper somewhere else.