I love the sugar scrub that Bath and Bodyworks sells for $18 a tub. Meridith had a recent post with lots of comments about making scrub on http://likemerchantships.blogspot.com/ You can read all the suggestions there and read about some very good ways to package it for gift giving.
I was not convinced than homemade would be as good as the expensive kind but I thought I would just mix up a small batch for my own use with ingredients on hand.
I used 1 cup of regular sugar, about 1/3 cups of coconut oil and about 1 tablespoon of body spray for the scent. The container is just a re-used deli container.
I have used it twice already and am just amazed at how soft and moist my skin feels. And I have really dry skin.
With fancier containers and a nice scent, this would make a great gift for most any adult.