Not Martha has a tutorial for an adorable little gingerbread house that perches on the side of your mug of hot chocolate (or hot toddy...)
I love hot chocolate during the holidays, and hot chocolate spoons, like these from Do It Yourself Gifts, are great little gifts.
For those who like chai, why not make your own? My boyfriend has been making his own for years, partly from spices my mom brings back from the middle east – it let's him really control the spices and make it just to his taste. Here's a recipe from Tasty Kitchen to get you started. What a lovely gift!
Another lovely idea form Tasty Kitchen is making your own vanilla extract. Great for the foodie in your life!
Know someone who wants to cook, but can't bring themselves to gather the ingredients or recipe? Make them a gift of cookies in a jar, like these from about.com.
Along the same lines, Urban Threads has a recipe for gingerbread in a jar, as well as cute gingerbread men Christmas ornaments.