If you're making a gift basket for a friend, try to think about his or her interests and include those in the basket's theme. For example, if your sister loves to knit, then make a basket with a knitting theme and decorate it with yarn. If your brother-in-law loves golf, then fill the bottom with tees and start from there. If your co-worker is a music buff, then include some mixed CDs and maybe a pair of headphones. By coming up with a theme, you'll find that putting together a basket is easy and fun.

There are some people though that are hard to pin down. If you're stuck for a theme idea, try going with a food focus like gourmet chocolate, tasty teas, or sumptuous soups. Or, and this is a safe bet, most women (and men!) would love to get a basket full of bath time goodies. Who doesn't like to pamper themselves?

Now, if you're making a hundred gift baskets to send a holiday thank you to your clients, then you're going to want that Christmas gift basket to reflect you and your business, rather than trying to tailor each individual basket to each recipient. Try to include items that represent your company and what you do. If you're a financial advisor, throw in some chocolate dollars. If you run a cleaning business, tie it up with rubber gloves. Christmas gift baskets are a great way to thank clients and show a touch of your lighter side.

Remember, be creative, have fun with it, and always put a bit of yourself into the project.