I find it really hard too... I don't like to encourage the commercialism of this time of year. I have tried to make things for our closest friends children, especially since I know they will buy something for our girls. Over the years I have started doing more and more "making" and less "buying". This year I made the girls in the family aprons and bought some wooden puzzles from Oxfam for the younger children.
With my mum however, its her birthday a few weeks before Christmas, so I try to get things for her for both and I do small things but I want her to feel special too. I live on the other side of the world, so its one time I can do that.
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