I ALWAYS do gift baskets when going to see a new baby or attending a baby shower. Dipers, wipes, baby soap, and baby q-tips are always needed, but I always look down the road too, some baby cereal, baby food, and juice are things she will need and use in the upcomming 2-3 months. i also include some bubble bath and tea lights for mom. These are just to let her know you still think of her and wish her well too. Typically I spend no more than $35.00 and I get all of the above and a gender themed basket that thwy can use again and I am good to go. Now some things that I have done for GOOD friends are I made a shadow box using a sonogram picture and the name thwy had picked out and included cute sayings and found some really inexpensive booties and things at the craft store. That was the focal point of the basket. If you would like more ideas, I got tons, I would just need more info. as in the baby sex, name, what their room looks like, their parents style, ect. Well i hope that helps. P.S. i wouldnt put in baby powder, I still have the bottle I recieved from 9 years ago. It just doesnt get used ever since the link between infants getting yeast infections from corn startch and baby powder came out. Just a thought.