Well’ in my experience, 42 year old women love perfume & jewellery, failing that a huge bouquet of flowers. :-/

How about a spa treatment?

I have so much stuff, I prefer gifts that will get used up in one way or another.

I agree with @Adirondackwannabe. I would love to go to get a pedicure/manicure and if you are female (and even if you aren’t), you could go with her and make a day of it along with lunch.

How about a letter of appreciation and a gift certificate for a lunch out with you?

Yup, my first thought was also a spa treatment. One of those fancy places where they serve you champagne or cappuccino and treat you like a queen. There might be a “Queen for a day” package. If she’s a diva, I can guarantee she’d love that. Depending on how much you’re looking to spend, a hair cut & colour might be appreciated to go along with her fabulously soft new skin and sparkly new nail polish.

Two of my cousins (of about this same age) just went out to Los Angeles to see some tapings of shows. You can go online and get free tickets for some of the shows. If you live within a 200 mile radius of LA that could be really fun, then go to lunch in Hollywood. Maybe at Canters or Spago.

If that’s too far away, does she enjoy plays? Play tickets and lunch downtown is always fun.

This might be a little bit more expensive (although the prices are very competitive right now) to book a weekend getaway with you in Las Vegas.

Wherever you live, you could take her for dessert at the fanciest restaurant in town, if you can’t afford an entire meal.

Spa package for a massage, pedi, mani, facial. That would be heaven. If she won’t want to go out w/o makeup after her facial, add a professional makeup application to the deal.

Pre paid man/pedi
Pre paid massage
Pre paid visit to her hair stylist
Dinner reservations to her favorite place.
Spa quality terry cloth robe & terry slippers
A couple bunches of flowers

Arrange to have champagne and flowers waiting at the spa for her.

I’m going to vote with the SPA package. It depends on how much you have to spend, but some of the high end hotels are now offering an overnight spa package for two.

a 25 year old man?

Skin care products may be a good choice.

I agree with @Kardamom. The ticket idea for a night out is great. Especially if she gets to spend time with you alone doing it. It doesn’t have to be on her birthday. This way she gets to celebrate once with the whole family and another time with you.

Is she a “young 42” or an “old 42?” Some 42 Year olds would love a trip to Vegas to see Thunder Down Under while others might want a new set of knitting needles.

I have to confess here. My original response, before I editted it to the spa treatment, was this: “two 21 year old gigolos.”