If your the one doing the giving, and you don't know what to get them, take them to a mall and tell them that your going to get them there gift right now. Its a lot more real and personal than either cash or a gift card.
That said, cash is better. I hate gift cards, and I hate pre-made cards (aka Hallmark) I would rather have a plain piece of paper that said "I love you" with a signature on it than some cute piece of crap that they paid someone else to think of for them. If you really care you will write them a bad poem...
Comical Haiku
are Oh so simple to do
and so much fun to
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Use the star one and you'll be fighting off the old ones with your bare hands
-A Shoggoth on the Roof
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