Here's an idea (I did it for Christmas last year):
Buy some Epsom salt at your local grocery/pharmacy/WalMart (it should be in Health/Beauty). Throw it in a jar with some food coloring and your favorite perfume or some inexpensive essential oil (you can get these at craft stores). Shake it up to spread the color and smell.
Voila! Instant bath salts! And they smell gorgeous.