A decidedly non-exhaustive list of stuff that I could totally use that can be made cheaply and fairly easily:

• Make a tap handle out of anything
• T-shirt yarn tutorial
• I love single issues of how-to magazines. Check your local library book sale!
• Know Photoshop? I'd love custom beer labels for my homebrew. They don't even have to be printed. Just e-files would be great!
• Pretend you have no money.  No, really.  Pretend you want to give me something, but you don't have a bean to spare.  Look around.  The natural world is full of wonders.  A leaf, a stone, a digital photo of a sunset...