A kitchen is one of the most used rooms in a home. Even a well established kitchen can always use some new stuff to spruce it up. Find out the theme or colors of the kitchen you want to make a gift basket for and then everything will fall into place.
Most dollar stores carry kitchen towels so you aren't going to break the bank but you can make the towels special. Always have a hand towel hanging and ready to use by adding these tops to a towel.
Even if you don't buy and expensive brand of dish liquid, you can dress up an inexpensive bottle and dress itup to add it to your kitchen gift basket.
Choose a free pattern and sew an apron to match everything in your kitchen gift basket. It's nice to have an apron on hand to grab and keep your clothing clean.
Not all tables are the exact same size and tablecloths can cost a fortune. Sew your own and use the money you save to make a different shaped table cloth to have layered tablecloths with contrast.
Sew napkins to match everything else in the basket and the basket recipient is bound to be happy. Complete free directions for sewing your own cloth napkins with mitered corners can be found here.
It's up to you how full you make your gift basket. Someone who is just starting out on their own will need more than someone who has had an established kitchen for years... but what ever you decide, there are loads of free kitchen sewing patterns to choose from.