- Treats. Unless your friend's pet is diabetic, you can make up a little gift bag that has treats in it. If you don't want it to be a surprise for the owner, ask her what his favorite treats are. At pet stores they have special Christmas-themed treat packages, such as a candy-cane-shaped rawhide chew I saw once.
- Toys. One of my animal-loving friends has a dog and a cat, and she bought little personalized stockings in them that come with toys and treats in them already. The ones she had had a little clear place to put a picture of the pet. You could get that, or just get some rope toys. Even if you get the same as what they already have, they probably won't mind. The original toy will get old over time, and the owner can simply replace it with yours.
- Coupons. Try collecting pet coupons and put them in an envelope. By that, I don't mean toys and treats kind of coupons(although those would be fine too) but I mean the other kind. For example, there are doggy spas and camps all over. There are some coupons that make them less expensive and offer a better package.
- Pet care. Even experienced pet owners need a break from their pet-chores from time to time. Or maybe they are going on a trip and they need a kennel for their pets. A great gift is to take care of your friends pets for the day(or more). Since it's a gift, don't even charge them. Just do it for free and save your friend's wallet.
Although all these gifts are great ideas, the best gift of all is to spend time with your friend and your own pets. It's up to you to be the best friend possible to your human friend, and your animal friend too! Merry Christmas!(Well, not yet, but it's coming up fast)