Is this her first home? If it is, she might need just some basic things, so I'd do things like a hammer, screwdriver sets, etc. I'd also maybe add in some of the picture hangers so that she can decorate. Definitely a bottle of wine to drink when she's done unpacking/needs a break. Maybe a gift card to Lowes or Home Depot.
I like the tool kit idea. Maybe a home maintenance book? Power drill?
If she is a cook and her house has a bigger kitchen than what she came from, kitchen stuff might be nice, depending on what you think she already has. Nice measuring cups/spoons, colander, recipe box, nesting bowl set, etc.