This past Christmas I reused Megan's idea and made a coconut oil sugar scrub for some of my other girlfriends. I've kind of become obsessed with coconut oil lately. Read about the multitude of things you can do with coconut oil and how great it is for your body here.
Basic Sugar Scrub Recipe
2 parts sugar (white or brown)
1 part oil (coconut, olive, or whatever suits your fancy)
1/2 tsp Vitamin E oil, optional (I left this out)
Essential Oils as desired
Mix. Put into fun jars and enjoy your silky smooth skin.
Admittedly, the coconut oil is less than ideal in the winter since it has such a low melting point (76°F). I've found that if I put a small jar in the bottom of the tub while I'm showering, the warm water will help it melt and it's ready to use after a couple of minutes.
Here's a previous homemade gift idea I made in 2010: Paperwhite Bulbs