I love the idea of a diaper bag, or similar, filled with necessities. My sister did that for me, and it was great to also have her favorites on hand--because what new mom knows which diaper cream works best??? But my sis had four kids already, so I loved having her recommendations. I also love the idea of dinners prepared, because that's a huge help. You could also, as an alternative, get her a gift cert. to one of those dinner prep places--most of them give you the option to come in and prepare the dinners, or just pick them up already prepared.
Personally, I don't like the book, "Love You Forever. I find it really sad and depressing--a friend gave it to me at my own shower and, with the hormones, I was so sad. I never could read it again, and I ended up giving it away. I think people either love or hate that book.
My friend is having a shower in October, and she is a first time mom, and not into "baby" things, baby colors, prints, pastels, scrapbooks, etc. So, I bought her a pair of Levi jeans for the baby--they can be for a girl or a boy, and are adorable, fashionable, and unique as a present. They're bootcut, and dark denim, faded in spots, just like grownup ones--very cool. (I think they even say "My First Levi's" on the tag!) BTW, I got them in size 24 months--I really appreciated when people bought me clothes in bigger sizes when my son was born, because you get soooo much newborn stuff! I also looked forward to the day when he would actually be able to wear those adorable duds. I did write in my friend's card something like, "I know it's hard to imagine your baby will ever be this big, but 24 months will be here before you know it!"
Good luck and have fun choosing your gift!