Think of the things we rarely do for ourselves and you will find something she might love. As moms, we always put others needs first. Especially your moms generation. I'm about her age and do for others constantly and leave my needs and wishes out. I know it's not good for us but it is what it is. So, what about a weekend at a nice bed and breakfast or tickets to a great show. (I lauged at the thought of rock concert tickets..Might be just what she'd like) Or some group she likes. I'd run miles for tickets to see The Beach Boys, or Stattler Brothers, or The Monkees! All groups I grew up with and love. Some aren't even around any longer but it sure would be fun! Not knowing where M. lives, makes it tougher to suggest things, but I've been to Las Vegas and seen Cirque Du Solie "KA", and am still in awe of the performance 4 years later! If you can afford it, give her flight/hotel/show tickets. Also keep in mind her health and energy level. Would she ever use tickets to a rock concert if she hates loud noises? Can she hike/walk very far or does she need a cane or have bad knees now? How heavy is she? I'm over weight and don't enjoy as much walking as I did a few years ago and my thinner friends dont "get it". If she's nearby you, take her to a nice restaurant and spend the afternoon with her. A small gift of earrings, or necklace, a pretty sweater is good. If she wears those things. I don't enjoy when people give me gifts of jewelry in a metal or style I don't wear, or clothing 2 sizes too small in a color that looks terrible on me. So, just think about what she does, what she likes, and what you know she has always wished she could do and give her that. It might be as simple as your time. Visit her and don't sit and complain about the kids, the job, the husband or anything that stresses her out. Give her a great memory of you and let her enjoy her daughter. Id love that.