garden hand-tools (small ones for an indoor-gardener)
kneeler-pad
seeds, if in season
sun-hat
gloves
Step1
Choosing a basket or bucket: large is better than small. A long rectangular with a crosswise handle is a classic garden basket, called a "trug." New buckets or totes made out of lightweight, brightly-colored plastics carry everything from weeds to water. An old-fashioned metal bucket can be turned over and sat on--a gift that gives twice.
Step2
If you want to line your basket, consider a plant-themed dish towel or a large hand-towel. Not necessary, but nice.
Step3
Add your gifts, wrapped or unwrapped. Add a bow, and you're finished.
Tips & Warnings
A garden center is one good place to find gifts. Check gardeners' supply catalogs and gift catalogs to make your basket unique.
Hand-soap or lotion for gardeners' cleanup is a thoughtful addition--nobody wears gloves all the time.
Bargain- and dollar-stores stock garden hand-tools in season, but they may be of lesser quality than those sold year-round in garden centers and catalogs. Save dollar-store tools for light use only.