Why twelve you are asking? Admit it...you are.There are so many idea's out there so I googled around to a lot of reputable sites and came up with my Top 12 list.
Here you go.
1. Share a meal
Never mind going out to dinner. That's lame. Go over and cook for her. Make it personal. It will be much more appreciated then saying that mom is worth so much cash at the restaurant.
2. Spoil her rotten
The Spa alway's works and is always expensive, if you can't afford it then spoil her by doing her chores. Yup, you read that right, go over and clean her house or have someone go in and do it for her...crocodile tears will happen (bring Kleenex).
3. Take a hike
Tricky this one. If you still live at home then take off and give her a rest ;). Seriously, bring her for a walk somewhere. Buy her a coffee or soft drink.
4. Make Mom an online photo album
Lots of mom's don't have the time or know - how to do this. Get the old photo's out and set it up for her. Save it to disk or USB just in case.
5. Join that "class".
You know the pottery she wants to learn, you get the idea. Go with her also, don't just hand her an admit one ticket.
6. Cookware
Maybe it's time to get rid of those pots and pans she's had since you were a kid. This is a guaranteed smile.
7. Sport stuff
Lot's of folks love golf in my area, maybe your's too. A set of clubs and a membership to use at her leisure is a win win.
8. Her garden is dying
Fix it up, get out your green thumb and make it sparkle and bloom.
9. Chocolates
Expensive chocolates, with Brandy ;)
10. Flowers
What mom doesn't love flower's. Add a personal touch, never mind the usual roses make it up of her favorite smells and colors.
11. Is mom lonely?
Get her a pet, allergy permitting of course. It's a medical fact that pets improve quality of life. This might work in your case.
12. Lastly, don't just callShow up, your mom misses you. Don't you dare say you don't have the time. She didn't have the time to bandage you up, let you cry on her shoulder and answer her phone at 2 A.M now did she?
It's once a year folks, make it count this year.