I always like slippers or booties or a small blanket made of the softest fleece. I also think a pretty Kleenex holder would be appreciated. Hope this helps.

I think the small and useful gift of a container to hold the med. to lrg. safety pins is a useful gift. Our local dollar store sells safety pins and you can make many of these for pennies each. It can be sewed in any basic size and velcro can be the closure. If you were looking to do something larger a small lap quilt that fits someone sitting in a wheel chair and the other thing that works well for elderly or wheelchair bound people is a small wooly pillow for their backs.

I love the wheelchair caddy pattern at the following site. It makes up pretty quick and is a good way to use up those leftover skeins of yarn.

Here is a link that might be useful: Small Wheelchair Caddy