Here's what I would like (mom, although kids are a little older):
-A coupon for an afternoon without childcare responsibilities
-A coupon for covering my chores on a day/weekend. This could be covering dinner prep if that's typically her chore, or lawn mowing, or whatever it is she typically does
-A card with a meaningful message, written by you
-If there's something you know she enjoys that you don't typically have time/energy for, I'd prioritize that. For example, my husband knows I love it when he polishes my boots, and/or makes a batch of pomegranate martinis. That would be quite special
-There is an amazing cupcake shop, but it's a 25 minute drive, so we never have cupcakes from there. Maybe 1-2/year, my husband will make the effort to go there