It's easy to start with pampering gifts. They go a long ways. Consider a gift certificate to a spa or an appointment to get a mani-pedi. Spoil your friend with fragrant candles, wine, a book, or so many more options.
If your friend is a travel bug, check out some travel gifts like books on big adventures, a camera, binoculars, personalized travel cases, luggage, or a bag.
The woman who already has everything may find something new with a new subscription box membership. Look into wine clubs, spice memberships, or craft projects.
The new retiree has nothing but time. It's a great opportunity to pursue a new passion. It could be painting, scrapbooking, gardening, cooking, sewing, hiking, photography. What do you think they would like to do.
Getting older doesn't have to feel like it. Keep your retiree physically active and mentally fit with a yoga class, meditation class, personal trainer, air purifier, or aromatherapy diffuser.