Some gifts you can make for your mother in my opinion are like a scrap book with a time line of events as they happened using photos. You can also find strings and beads or shells or thread to make a bracelet or chain. The thought is what will basically count for thinking about her and doing a nice gesture.
You could make her a coffee can birdhouse. For plans, go to www.birdsandblooms.com or www.ehow.com . You could also make her a coupon booklet for things like a night of you doing the dishes, a thorough dusting of the house, or folding laundry and putting it away.