Bath Salts - from Leah B.
Scents (Soap scents can be found very reasonably at craft stores, but essential or fragrance oils work as well)
By combining these three simple ingredients, this is one of the sweetest things you can make for someone for Christmas. Simply mix scents, food coloring, and epsom salts to the desired smell and color and quantity. Allow it to dry on a paper towel for several hours and then package as desired.