It used to be that Mothers Day morning I'd host a brunch for my mom and MIL. That worked well, my husband always helped with the cooking etc. Then my MIL moved out of state, so she now gets a card in the mail with something little and fun. We continued brunch with just my mom for a while, but then when talking one day we decided that instead of cooking and cleaning on Mothers Day we'd do something fun together. So now, my mom and I go out to a ritzy champagne brunch together and they kids and dad stay at home doing whatever they want.
Mothers Day afternoon is spent, every year, prepping and planting my garden beds. The kids and hubby help me weed and mix in compost etc, then we all go shopping for plants, come home and plant them. That's my gift every year.