If you are getting a gift for Mom- most Mom's just want time with their children. Like for me- my Mom would want to spend the day doing something with us, like facials, pedicures, maicures..that kind of thing. Maybe going out to lunch, and then shopping for the perfect something...cloths, shoes, purses, jewlery...Or you could do an activity like bowling, tennis, or paint pottery...
If you are the Mom who is looking for a get away day- pamper yourself and do something you've put off for the kids like painting, reading, sleeping, just relaxing...Even take a trip to a Victoria Secret and get something that makes you feel sexy.(even if it's just for you)..Make your day about you..Buy your self flowers, and watch your favorite movie...Go out to dinner with your boyfriend/husband/partner or who ever makes you happy. Have some drinks or splurge on the large desert for a change. Take time away from the kids for the weekend, or just the afternoon.
If the gift is for another Mom- take her out and make her feel like queen for the day. Shopping, movies, food, girl talk...really anything that releaves the stress of Motherhood for a while. You could always offer to watch her kids and give her the ability to do errands, get a hair cut, ect. with out the kids.
Actual gifts...A leather bound Journal, a fancy pen.. A scrap book of memories, a book of poetry, a necklace/bracelet with the kids birthstones or footprints/handprints on it (www.cuddlebabies.com), anything handmade...