It could be anything. Bath salts, lotions, a day at the spa, etc. Mother's day is to appreciate her being a mother so you could give her a mother's day off. Babysit the kids for a couple of hours while she eats with friends, see's a movie with a group of mothers, or spends the day at the mall. Or you can do what my husband does; makes me dinner or takes me out, we watch a romantic movie, light candles (he likes them more than me), and the children spend the night at grandma's.