I have done this for a friend as well,
I looked and looked for the most perfect card of loss, was fantastic card well worded.

And as a gift I gave her a facial and a pedicure for her to be made special for a few hours, and help her mind try and relax the best it could in that situation.

A voucher for a nice dinner for her and hubby might be a nice thought as well.

Good luck.. very nice of you to think of it.