The gift can be:
1. under $6
2. regifted
3. homemade
4. second hand
5. a "time spent with" gift
This year, I got Jonah. And as soon as I read his name, I knew exactly what I would make for him.
Last year, I made Sage a quilt for Christmas. After she'd opened it, Jonah was looking around under the tree. When I asked him what he was looking for, he said: "Where's mine?"
"Where's your what?"
"Where's my quilt?"
"You want me to make you a quilt?"
"Yes."
So, we went shopping at a few fabric stores to find some fabric to make his quilt. And I cut out the squares.... but that's as far as I got.
So, in November & December, I've been working away on Jonah's quilt in my basement, the whole while keeping it a secret from everyone else (this was trickier than it sounds!) And, a few days before Christmas, I got it done:

It's a twin size quilt. And here's how I made the back:

Jonah was quite happy when he got it (he'd been a little worried he'd been missed, as he didn't get it until later in the exchange!)

Now to find some time to work on one for Austin....
Thanks for looking!