Wooden spoon becomes green frog
This is a very easy idea, suiting many occasions:
Varnish a normal wooden spoon in green and draw a funny frogs face upon the round end. Now place it into a glass with some sand or other material in which you can fix the spoon. Wrap it in gift wrap paper and take flexible wire to form arms. The frog holds bills in its hands. Otherwise you could put the bills into the glass, as a fly into the frogs mouth or whatever you can think of. The present is also suitable with coins. There you could fill the glass with coins instead of sand and write: Lots of useful pebbles for you.
A creative, changeable and unique idea for your best friends!