I have not tried this, but if you know someone who'd love an oatmeal/milk bath, here's a nice recipe, with a lovely printable sachet pack.
There are more cute homemade gift ideas on that site, you just might find your last minute gift there ;)
Striped Keychain Purse
Spiral Ruffled Scrunchie
Need some gift tags? I found some cute and funny ones at Brownielocks.
I like this one:
For Dr. Seuss fans, gift tags here.
For customizable gift tags with lots of themes and images available I suggest DLTK
Lastly, a song for everyone, also at Brownielocks.