A beautiful book of classic children's poetry. My own current favourite is The cat & the fiddle illustrated by Jackie Morris, but there are a lot of lovely ones. I always give a CD of lullabies.
Definitely agree with the books! If you're at all crafty, you might make a personalized birth record. These can be cross stitched. You could ask what the theme of the nursery is, if they have one, find a unisex record to match, and just put in the details after the baby is born.
One of my favourite gifts for my daughter was a bed time library basket. It had a little cuddly , a book , a bedtime sleep spray I think . Other people gave books too so that they had a lovely start to reading .
My daughters MIL made a lovely wall tapestry for our GD and one for each of the SGC she got when SIL married my daughter .So if you're crafty you could do that they're lovely and the girls love them .
My friend's son and his wife are expecting a first baby in next couple of weeks. I would like to get them a gift to the value of approx £20 - £30. They haven't wanted to find out if it's a boy or girl. His sister has passed on all her baby equipment and her Mum and sisters have already been on a spending spree for the baby. Any ideas on what to get a baby who will have everything?