A cute idea for presents on a budget for friends is to tuck a little sachet of hot chocolate into their Christmas cards. If they're not hot chocolate people, you could try specialty coffee or tea.
I've done this very thing before, but not just for Christmas cards, but for a "I'm Thinking of You" card or a "Get Well" card. The recipients always have a "Thank You, you really made my day brighter!" or "What a nice gesture!" I find that both a variety of flavored teabags really hits the spot!
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