new clothes

In a completely different direction, you can focus your gift on something more directly covid related and do two great actions with one gift.  

Sending a meal kit from your favorite restaurant is a great way support a business in need, and gift your friend at the same time. In NYC there is a list of such establishments from The Infatuation.  For instance Corocon's famous soba is available as a meal kit, complete with instructions on how to make it at home. What can be more comforting than having soul warming soba during these stressful times? Perhaps there's a food proprietor in your area that you want to support, and also give your friend a flavor of your neighborhood by sending a meal kit from that establishment. 

A third option: We mentioned above including a photo of the two of you together. But what if you don't have one? A beautiful thing to do is to have an illustration made of the two of you! You can easily find inexpensive illustrators online on such platforms like Upwork where an artist can make a drawing from separate photos, and make something custom just the way you like. You can even include some special message directly on the illustration itself. This makes a really special gift.