How do you decide which friends to gift?

This may seem like a silly question, but I’m just curious as to how you decide who you want to gift for birthdays?

How close are you to this person, how often are you in contact with them.. etc.

Do you gift people often for their birthday? Or just when they throw a party for their birthday? Or just to certain close friends/ family?

I just made a new friend who seems to already call me a close friend; their birthday is coming up and I’m not sure if I should gift this friend. I usually don’t gift friends unless they’re doing something special for their birthday, or if they’re a good friend of mine. I also wouldn’t know what to get this person either… But I have been spending a lot of time with this person since I’ve met them. Would you get a newly made friend a gift? racking my brain for gift ideas…