My granddaughter who lives furthest away always write letters - not necessarily thank you notes, but just short on as saying she would like to see us again soon.
To set a good example, I wrote her a letter thanking her for the birthday present she had made me. She had bought me some chocolate and made some window decorations of transparent paper. I always write my letters for her on the computer so that it's easier for her to read. I included a photo of the window I had put her decorations in to show her they were appreciated and used.
I also enjoyed writing thank you letters of others who had given me gifts. The house had been so full that I had felt I didn't do them justice at the time.