Gift for #2

Ra
I'm looking to get a gift for my friend. She has a 11 month old and is 12 weeks pregnant. She sent me gifts when I found out I was pregnant with #2 so I'd like to return the favor. She has a lot of items left from baby #1. She's also more of a natural mother, so I'm not really sure what to get. She also doesn't know the sex yet. Any ideas?