Some people are so good at doing the little things, aren't they. I always feel so inept in comparison.
It took me a while to figure out what my "giver" friends liked. One in particular, when I do for her (pick me up presents and whatnot), she would get embarrassed. She derived pleasure from giving and its her way of showing she values our relationship. The other, when we get together I call to see if I can pick up a coffee, bring wine, her favorite beer, or a dessert. I found out she's a sharer.
Me, like someone else mentioned, being able to listen, brightening my day with a trusted friend, that's gift enough.
I think its just learning what she values.