one of the best gifts you can give is etched glass.

you can buy a big bottle of etch creme for around 6 - 8 dollars (and i think Wallie world might even carry it)

a roll of contact paper for a buck or two or three, to use for stencils (although you can buy prepackaged stencils, but maybe not so cheap)
and its more fun to make your own.

an exacto knife (about 4-10 dollars depending on what type you get)

use any type of glass, mirror, bottles, plates, glasses (esp wine or tea cups: dollar store is great for these), etc that you get.
even experiment with colored glass but clear is prettiest in my humble onion.

Ive even used white clear glass 7 day candles (sometimes called emergency candle, sometimes with spiritual icons on them) so that the design shows up as the candle burns. MAKE SURE AND CLEAN CLEAN CLEAN THE OUTSIDE TO REMOVE ALL WAX!!

and of course, those clear christmas glass ornaments (another project would be to fill those and give) BE CAREFUL! GLASS IS VERY DELICATE AND WILL BREAK EASY THOUGH....

you clean the glass well, dry,
design and remove your stencil, place on object
smear etch creme over glass as directed (time is usually for about 5 minutes but of course, lol, just follow the directions on the bottle)
rinse
dry
and viola!!

then of course, the only thing left is your imagination.
fill, leave empty, make one, make many, so on and so on and....lol

this year im going to do glass plates that are designed to look like the man in the moon, set on a small plate/picture easel, and place a tea light candle behind it.