That's what L had to pick from.
In the end, he decided having Matsuda snuggling with him was better than Matsuda acting like they weren't dating (L still didn't trust Yagami Light enough to let him know L and Matsuda were dating), and so he decided to go Christmas shopping. Besides, he could get back at Matsuda for making L worry about him like he did.
And so, the next day, L told Watari he was going to go shopping for a present and would be late coming to work. And, he told Watari with a serious face, "Don't tell Matsuda-kun I'm shopping."
The idea of shopping seemed rather simple to L. One just had to find a specific store where a specific item was kept, locate said item in said store, go to the register, pay, and off one went. As it turned out, L completely forgot that in order for one to buy someone a present, one must know what one is buying. Which L didn't.
And so he meandered about in the city, squandering his time without a second thought as he looked at store names and peered into the windows curiously. And though he was very much tempted to go into a cosplay store to buy Matsuda an outfit, he decided to go into a toy store instead. Matsuda was easily amused by things - surely he'd like a children's toy, right?
And so, as he walked up and down the aisles, he had to admit he was a bit curious about the toys children played with now. The dolls and the clothing that came with them were... well, scary, to L. He was used to china dolls wearing big frilly dresses, not thin dolls that wore skin-tight outfits. How was a kid supposed to get that on a doll, anyway!?
About to leave the store after a hour of fruitless searching, the corner of the store caught L's eyes and he walked over there, biting his thumb as his eyes flicked about the selection.
This would do...