http://www.betterbudgeting.com/savemoney/homemadewarmers.htm
I make these each year, I use flax seed to fill them, but you can use any grain, even oatmeal. You must be careful not to use any fabric except cotton to make the bag. Include directions for heating with your gift. These can also be used to apply to sprains and muscle. Just freeze them in the freezer. I keep one therre all the time.
unsaddledrainbo