I've just seen a great Christmas gift idea for dog-owning friends. It's on a Kodak site. You print out a book of vouchers offering to do things for them. The example on the page is a voucher for five dog walks. A great idea if you have to come up with something in a hurry and don't want to face the madness in the shops - and, if you're in Melbourne, the uncomfortable summer heat.
The printables are free.
I reckon it could include things like a dog wash, or an offer to walk along with the human and pick up dog poo - or maybe even a play date with your own dog.
Oh, I just thought of another one...
If you are a competent photographer, you could offer to go on a walk with your friend and take a photo of them with the dog, and they could choose the best one to be framed.
There are endless possibilities.