My late mother would always, no matter what the gift, make it clear she wasn't too keen on it, saying things like "Very nice, dear but ....". My DD's mother- in-law never comments, just smiles when she opens a gift. I always say "How lovely! Thank you so much!", as I know how upsetting it is, when you have taken the time to make or choose a gift for it not to be appreciated. The only time I did do anything, was after several Christmases and birthdays, choosing nice presents for a friend and receiving a small gift from a charity shop that cost next to nothing in return (she had plenty of money, so that wasn't the problem), I eventually suggested that, as we had grand-children to think about these days, it would be a good idea to simply send a card and forget the present. She was very happy with that.