Didn't you already ask this? Your best bet is to just buy one of those doggie Christmas stockings, they normally have a few different treats and some kind of toy inside, and they're relatively inexpensive. Nearly every pet shop should sell them.
Some people are really picky about what they give their dog(s) to eat so you can never go wrong with a giftcard from Petsmart or Petco... something like that.
Though I think the stocking would be best for treats... a gift card could help towards buying a new dog bed or something they've been wanting to get.
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