Gifts
Steam Gift Cards
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Gift cards might seem a bit of an easy choice, but rarely is anything more useful to a gamer than a game they've had their eye on for some time. If you're friends with your recipient on Steam you can also check out their wishlist and purchase a game as a gift directly.
As with all gift cards, a bit of custom presentation goes a long way and if you have time to make a DIY box or card to present it in with some recommended uses it can actually come across as both a thoughtful and practical gift.