Shopping for gifts turns some people into maniacs. Maybe they haven't picked up on the hints their husband/wife/lover have dropped all year long. Or they get confused when confronted with the abundance of merchandise spilling off store shelves and racks. And they don't like crowds.

Sorry, none of those excuses is acceptable. We believe that selecting the perfect present is S-I-M-P-L-E, if you follow these rules:

"S" is for "special" (or "splurge"). Would she buy it for herself?

If it seems indulgent or extravagant, great. Sure she'll buy a handbag, but Prada? Probably not, so it would make a special gift.

The person who likes pajamas might enjoy a pair in cotton flannel, but how about Egyptian cotton, with a 400-thread count? That's the kind of pj's peddled by Threadcountzzz.com. Be prepared to spend about $150 on his or her pajamas, $180 for a robe and $38 for boxers.

"I" is for the "interests," hobbies and collections of the recipient. You may think golf is a waste of time and porcelain figurines artless, but if your husband lives for the links and your mother is a card-carrying member of the M.I. Hummel Club, they're going to be happier with a gift that reflects their pastimes than your desire to convert them to something you deem more clever.

Finding something to match their interests may mean trolling sporting goods stores, gift shops, antiques emporiums or obscure Web sites, but if the recipient knows you cared enough to track it down, the gift will be doubly appreciated.

"M" is for "memorable." Make the act of getting, or enjoying, the gift an experience that will stay in the recipient's mind.

My father was fond of hiding presents in the Christmas tree. When it was time for my sisters or me to get a locket or one of my brothers a watch, it was often tucked inside a branch. Gifts also can be put into a stocking or placed under a pillow.

Another way to make a present memorable is to turn it into an experience. An animal lover might enjoy going to the zoo; a train buff would love an excursion.

"P" is for "personal." This suggestion can be taken literally, as in having a shirt, scarf or compact monogrammed, or selecting jewelry with the recipient's initials.

A gift also can be personalized with a card or a few well-chosen words. Write a note inside a book, attach a picture of the two of you, jot a note telling the recipient why you bought it.

You might be out of time to knit caps or bead necklaces before the holiday arrives, but people appreciate things you've made. As simple as a batch of cookies (recipe attached) or as involved as a book of photographs, a handmade gift may be the most luxurious thing you can give someone, because it meant you spent your time creating it.

"L" is for "listening" for clues about what your friend's passions are. Again, if you haven't already picked up on these things, it might be too late to help you this holiday, but you can start honing your skills for next year. If you're desperate for ideas, you can also ask his or her friends, co-workers and other family members for suggestions.

"E" is for "enjoying" the process. Yes, we know stores are slammed, informed and helpful salespeople are hard to come by, and we would rather be ho-ho-home than driving all over town, but unleashing your imagination, finding the perfect gift and giving it away is immensely satisfying.

"The trick is to have as much fun dreaming up, collecting and wrapping prezzies as the getters have ripping 'em open," write Cynthia Rowley and Ilene Rosenzweig in "Swell Holiday" (Atria Books, $16; 2003).

But how? "By mixing the store-bought and the homemade, extravagant indulgences and little mementoes, gifts planned months in advance and last-minute miracles. By throwing in a few surprises: something to get a laugh, or something sappy enough it should be wrapped in a box of Kleenex.

"Just don't be too practical," the authors advise. "Did the three wise men bring Mary and Joseph a stroller?"