Towels are a practical item, we use them every day. When it comes to towels I am a practical kind of gal, I only buy white towels. Mostly because they are stored in a cabinet with glass doors and I like the uniformity in our ivory ensuite. But a few years ago when I was feeling under the weather I went out a bought myself a few sets in the most feminine and gorgeous shade of pale pink. I keep them in a section of my dressing room and whenever I use them they just lift my spirits. Buying a woman a set (bath towel/face towel/facecloth) of gorgeous towels in her favorite, happy colour will certainly lift her spirits in a most comfortable and practical way. If a monogram service is available, you could have a set monogrammed with uplifting words such as relax, restore, refresh or request her name be embroidered in script very small and discreetly in the top corner. Just for her.
Soap can also be a practical luxury. Though she may adore scented soap and it's gorgeous packaging, palliative nurses tell me that many patients are often highly-sensitive to fragrance at times during treatment. Unscented soaps such as Dove or Ivory can be practical but simply lovely when layered into a glass canister and tied with a beautiful ribbon. A gift even the most practical gal can use and appreciate.
You don't have to wrap every bar of soap with tissue and seals as you see above, but it could be a detail that elevates a simple soap collection to a luxurious level. An effort even the most practical would appreciate. This jar of wrapped soaps is a prototype from a company that didn't go forward with the product or I would give you the source. Instead I am giving you the presentation idea.