Are you stuck for an idea for someone that has it all? Something that almost anyone would love is a gift of pampering. When I say pampering, I also consider indulgent treats to be a part of pampering.
Here are some gifts to consider:
Spa Gift Certificates - You can find spa gift certificates that are for a specific services or a specific spa. Not sure what service or which spa, then you can go with a SpaFinder or similar gift certificate that is good at several locations. We happen to live near a Massotherapy School. They offer spa treatments at a discount to spas, it is the students who need to get in their hours that do the treatments, but we have been pleased with the treatments we have had there. I have used gift certificates there for gifts for my husband.
Restaurant Gift Certificates - Sure, you could stick with the standard, but why not allow your gift recipient a chance to try a restaurant that they wouldn't normally take themselves to. By choosing a special restaurant, it becomes a more indulgent treat than the everyday. Know your restaurant though, if the restaurant you choose has an average table tab of $75, a $25 gift certificate might be nice, but that $50 difference might make it something that they aren't comfortable enjoying. So make sure that the gift certificate will cover the majority of the ticket. On the flip side, don't get $100 if the ticket is normally $75 - they will either be trying to over-stuff themselves or they will potentially leave part of the certificate unspent. Using Restaurant.com or Groupon or Living Social, can help you to find some great deals on restaurant certificates.
Wine/Beer Club - Does your gift recipient enjoy a nice drink and like trying new beverages? Consider a membership to a wine or beer of the month type club. There are several out there and they are available in both different lengths and different quantities per month - so, you are able to find one that fits your budget. Not finding one that is within your budget? Consider visiting a local wine or beer store and working with their experts to build your own sample pack.
Chocolate - As a self-admitted chocolate fan, it was hard to not include a nice box of chocolates as a potential indulgent treat for a holiday gift. Now, you can pick up a box of chocolate anywhere, but if you head to a confectioner (or online) you can typically customize your box. This will allow you to fill the box with treats that your recipient loves - dark chocolate sea salt caramels or turtles or creams or solid chocolates. Now, you could take this a step further and go with chocolate covered fruit - either in a box or go with a bouquet/basket from Edible Arrangements.
House Cleaning - You could pamper your gift recipient with house cleaning. Perhaps you provide a gift certificate for them to use your services for a day of house cleaning or you find a reputable local firm that you can pay for a day (or more) of house cleaning. Maybe it's not general cleaning that they would appreciate, maybe it is someone to come out and wipe down cupboard doors and do some other deep cleaning. Either way, this day off is likely to be much appreciated.
What other indulgent/pampering gifts do you give?