Best Given - I have no idea, I try to be really thoughtful. I figure out what people like and work hard to make the gift one they will like and/or use.
Maybe it's when I gave my mom internet service for one full year as a Christmas gift. (My sister gave her a refurbished pc) My mom is disabled and is usually home all day, often alone. So we figured she would love it, she did.
Best Gotten - When my daughter was ten or eleven she made me a book for Mother's day. It was done really well and all by herself. It had amazing illustration and she said the most wonderful stuff about me. The pages were even laminated. I cried and cried. I still do if I read it now.