What should my friend buy his wife for her birthday?

She is turning 27. She isn’t much of a romantic or a sentimental person, so little notes and photo collages and candlelit dinners won’t mean much to her. She doesn’t like spa treatments, massages, makeovers, or manicure/pedicures. She’s not into music concerts and a dinner out isn’t really that special for her. Basically, she likes things that have a more lasting, concrete effect than a day of being primped and taken care of.

So, she’s more into a material-ish thing that she can say her husband got or did for her (a spa treatment, in her words, is something that is forgotten two weeks later). That said, she’s not into jewelry or expensive trinkets and such.

Gifts that she has enjoyed in the past:
– Laser hair removal treatment (has an effect that lasts several years)
– A shopping spree for clothing (around $300—$400 worth)
– A nice, new cellphone (she currently has a brand new one)

Basically, she’s a tough cookie. Any ideas are welcome!