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A few luxury items that she may not be able to afford any more, such as a nice hand cream, a couple trashy mags, favourite snacks. You probably know the kids of things she likes that she may now be going without. Perhaps even a couple of tickets to the movies for her and her husband.
Some luxury items you know she loves is a great idea, I’m stoked to get anything I can’t afford to splurge on myself. So things you know she loves or used to buy herself when she had cash is great. Otherwise a gift voucher or movie tickets is a lovely idea
A care package is perfect. I once snooped through a friends bathroom and took note of the products she bought. I then bought some of the same things, popped them in a cute little basket and boom. Merry Christmas