There is no real ideal baby gift, what you need to do is to just put some thought into it to come up with a gift from the heart. I am a huge fan of baby shower gift baskets in fact I am a fan of gift baskets in general but they can be impersonal so you have to take a little bit of care with your choice and I would generally send a basket when the baby is born.
For a baby gift, I like to take along a gift that is meaningful and that will continue to be meaningful for the mother-to-be/parents-to-be and the child. I always like to work based on quality not quantity so I will normally choose a piece of furniture: a wooden toy box, a blanket box, a rocking chair, a rocking horse, a keepsake box.
A piece of wooden furniture is such a tactile gift that will endure right through the baby’s childhood and on into adulthood. Parents-to-be are often overwhelmed by gifts of clothing and such that I try to find something useful and beautiful at the same time.