Where the gift is really needed is with the new mom. And I don’t mean a spa treatment (though I’m sure no one would complain about such a treat). I mean a gift like food, extra hands, and your time.
At the end of my childbirth class they gave us a page to put on our fridge for visitors to see. It had suggestions of what friends visiting can do for you- like take out the garbage, load/unload the dishwasher, or bring a meal.