The best gift I was ever given.... I think that would have to be when my parents bought me a 'dolphin experience'. It was just when I got to interact with those beautiful mammals for an hour. Feeding, swimming and playing with them.
I may not have been able to take anything physical back home with me, but the memories I will cherish forever.

As for the best gift I have given... Gosh, that's tough... One of my closest friends is obsessed with Tinkerbell from Peter Pan. So I photoshopped cards for her with a Tink theme, made an album with various Tinkerbell images... Collected Tinkerbell souvenirs and gave them to her. It may have been simple but I thought it out and that was kinda fun xD