If your brewer already has a burner, consider an additional propane tank or two, available at hardware stores. If you've got more time than money, fear not. You can still give a very meaningful brewing-related gift. Even if the brewing process doesn't involve bottles, big labels work on kegs too. Recipe List Poke through brew magazines and books and write down beer recipes you'd like to have in the upcoming year.
Recipes are usually easy to spot in publications, even for the non-brewer.
These tours are typically free or very low cost. Bottle cleaning is an extremely tedious task, so taking the time to remove labels and clean bottles will also mean a lot. Brown bottles with no twist-off threads are required. Ask friends to save them, or raid their recycling bins. In the end, the best gift you can give your homebrewing friend is your support for their craft.