Additionally, Bath & Body Works has some really nice products. They have gift baskets made up specially for mother's day. They have really nice shampoo that is on sale for $4 a bottle right now and also nice candles. Of course, the scents of lotions/bodywash can be a personal thing, so it's sometimes best to go with a scent that is pleasant in general, as some of them can be strong. My personal favourite is Black Raspberry & Vanilla, but the Lime & Coconut is also very soothing. Just make sure you keep the receipt so she can exchange for a different scent if she chooses.
http://www.bathandbodyworks. com/home/index.jsp