A ticket to an upcoming Equestrian event, not too far away.
Subscription to Chronicle of the Horse, or Horse and Hound.
BETA membership; https://www.beta-uk.org/pages/about-beta/structure.php
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A nice lunch together and a donation in her name to a favorite animal rescue or other charity.
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I 2nd a GC for a pedicure or massage. Put together a home bath package with hand crafted soaps, body butter, scrubbie, bath salts, lotions, etc. And a bottle of Prosecco, wine. She can always re-gift if she doesn’t drink. Or, this time of year, hot chocolate and peppermint schnapps
So many of us spend a ton on our pets comfort, and neglect our own. I don’t hesitate to spend $40-45 per poodle for grooming every 4-6 weeks (3 poodles). But for myself…I’m lucky to get in for a trim every 5-6 months for $25.
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3rd for a mani/pedi. Even if you don’t do polish…it is a relaxing experience. We horse girls neglect our own feet.
Or… Pedicure and lunch together. Make an afternoon of it. She seems to enjoy your friendship. 
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Just be a freind to her, I worked for some very rich people (at the time, one was the richest person in the world) we were just friendly to one another… often they admonished me for not billing them enough. They would have me make service calls while they were home to often just talk as I treated them as just regular people.
My son works with the very, very rich who have advanced his career, opened doors to opportunists he would have never been able to make…just because he made sure a person’s daughter had a safe place to live while in college (son had leased a complete floor of an apartment building that he then sublet each apartment to help fund his college education…tuned one of his “clients” was the daughter of the vice president of Chanel who arranged an internship for him with a person who never ever did internships by telling him either allow this internship or you will loose out account)… son later was in the daughter’s $5 million dollar wedding as the Bride’s best man (never knew there was such a thing)
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Sometimes something simple that expresses ones thoughts, such as a pretty bowl with emerging spring bulbs, such as daffs.
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I would do lunch and give her a lovely written card and a bag of horse treats. Don’t do anything over the top and make the relationship awkward.
Then when the opportunity arises return the favor if she ever needs anything.
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Lunch and a new set of blades for her clippers. 
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Buy her lunch, and don’t make it weird by going over the top. A pretty card and a bag of horse treats (or dog/cat treats if she has them) is plenty. If you’re feeling ostentatious, a Yeti or Stanley mug in a nice color is good too (gotta have a warm drink for early mornings at the barn!). Sounds like she is a generous person who enjoys your company- quality time over lunch probably means a lot!
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I have sufficient income for my needs. Around the barn I am happy to trade chores with my friends on the assumption they will return the favor. Time is way more tight than cash and I really don’t want cash for any work I do. I just want to know I can get emergency help when I need it.
Take her at her word and take her for lunch somewhere mid, not McDonald’s but not 4 star Michelin either.
Pedicures manicures spa days massages are all tricky because if people use these services they already have providers, and if they don’t, they may not want to. I wouldn’t set foot in a manicure or day spa, and if I need a massage for back problems I go to an RMT. I can’t imagine wasting a day locked up inside at a day spa getting fiddled with. Not my idea of fun.
Now I know some folks love them. But just piping up to say some don’t.
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I would not want a mani pedi thing either- if she does that stuff she has her people. If she doesn’t, it’s likely because she doesn’t want that in her life.
Go to lunch and give her a small gift bag of little goodies for the horses in her life.
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While a lovely idea, some people are allergic to a lot of those things. And to be honest, I haven’t used my tub to do anything but shower in over 15 years I’ve been in this house. The only scrubbie I use is my well used loofa. I have 20YO bath bombs and such that I haven’t thrown out with the hopes maybe my daughter would use them. She’s 25, and no luck since she’s outgrown her love for the tub. Maybe a gift card for a local nice restaurant would be better, along with a nice scarf to wrap it in?
ETA: Maybe a gift of time would be best? A nice lunch at a decent restaurant if you have time to fit it in before Christmas? I know I would really appreciate that.
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Yup. People also have their preferences for body care tailored to their skin type and scent preferences even if they have no allergies. I only get prone in the tub if I think a hot soak will cure persistent back muscle pain, or if I think I’m a bit hypothermic. I have a backlog of homemade bath salts from barn Christmas gifts which really do seem to ease some aches, but I only use them a couple times a year.
I don’t feel like sitting in a home bath tub is self care or luxurious. I did used to like hiking out to remote wild hot springs and sitting in make shift backwoods tubs and ponds, algae and mud and sulphur and all. But that was a total adventure. I am decently groomed and dressed when I want to be, but I don’t feel like amplyfying my person grooming time is luxurious or fun or a good use of my time. I think many horse women feel the same.
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I love my adult sippy cups. I can never have too many.
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I agree with the two posts in my screen shot below.
Buy her lunch like she asked, write her a nice thank you card. If you have to buy something then buy her horse treats and a new set of clipper blades.
Past that, just keep your ears open for sometime that you can return a favor.
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For my barn owner, who has what she wants or buys it for the most part, I am doing a “bucket of useful things.” A bucket because her gelding is forever smashing his, and in the bucket things I know she is constantly replacing or losing. This includes several pairs of scissors, 10 screwdrivers, boot socks in her favorite colors, glove liners, horse cookies, etc. Things I know she will use/need and are practical. I will throw in some coffee as well because she lives for it =)
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Lunch and a movie/ art gallery/ shopping trip etc (whatever she’d be in to) A fun experience rather than an item
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Another thought - find out who/where she gets her blades sharpened and ask them for a gift certificate. Before I had my own body clippers and would have to borrow some I would often pay to have the blades cleaned and sharpened as a thank you.
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Lunch and a heart felt hand written thank you note telling her how much you appreciate her.
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Lunch and a gorgeous bouquet of flowers. Most of us never buy them for ourselves and they are a real treat. Do a mixed seasonal bunch.
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