if a person is staying close to your heart, the best gift you can give is by spending the day with her.
She will remember that you took your time just for her and listen to her. No need of giving gifts,as gifts will be gone; but your presence will last for long!!
I agree with the views of Swetha and she has beautifully explained what is more worthy in terms of gift to the person who is so close to your heart...
Spending your valuable time with your loved one is the best gift you can give on the birthday of that special person who is so very close and dear to you....!!!
Yes, what swetha told is completely right and memories are more valuable than anything else in this world. However, if you think still something is needed to impress her, just know her tastes and act acordingly.