This can be a tough person to shop for since they usually just go ahead and buy any item they want or need.
For this person, you really have to hone in on what types of things they are interested in, what things they already have that might need an accessory, or maybe there’s something they don’t even know they want yet.
What types of things is he/she interested in? Is she a crafter? Is she a shopper? Is she a reader? Was she really into sustainability…way before it was the trendy thing to be in to? Does she eat well, clean, organic? Does she secretly love the tabloids? Does she love/hate chocolate, coffee, desserts? Does she drink wine, beer, margaritas, martinis? Does she wear a lot of jewelry? Is he a metro guy who is well-groomed? Is he a hipster who likes to eat at the cool places before they are cool? Does he have a favorite sports team? Does he love technology?
Does he have a hobby or do they use something a lot that might need an accessory or does he travel a lot? Bike accessories, workout gear (Careful here! The giftee must be very open with her workout routine or very into a sport before you go in this direction.) Does she love her computer or car? Do they always use their kitchen-aid mixer? (Don't laugh--You don't want to get between a girl and her kitchen-aid mixer!)
Lastly, what is something you know they would love but maybe they don’t even know is out there? This is where I love to do things like wine/beer/cheese club memberships, or visit a local boutique that has unique pieces that you can’t just go and buy at a superstore. I’m sure your town has a shop like this. Or maybe you are a crafty person and can create a unique gift on your own. If you go this route, you should be at a level of crafting where you can put nice finishes on whatever you make. No one wants a piece of crap that they are going to feel obligated to display. For the person who has everything, a lot of times this can be the most meaningful gift because it’s something they could never just go and buy.