His response was a soft kiss upon her lips and he unbuttoned his coat and took it off, revealing a beautiful navy suit adorned with a familiar blue tie; the one she had given him as a gift while they sat amid the snow in Rockefeller Center on Christmas Eve. The sight of him made her sigh.

"You look so handsome." She whispered, running her fingers through his soft blonde hair.
"Thank you, Daphne. And you look…"

She glanced at her appearance, her worn flannel robe and her slippers, feeling somewhat embarrassed as she touched her disheveled hair. "I look awful. I-."
But her comment was interrupted with a kiss. "You look beautiful." He corrected.

Her cheeks warmed at his kind words. "Niles…"
"I believe you have more gifts to open."

Several minutes later she'd opened every gift he'd brought and was now showered with perfume, bath products and almost everything she had ever wanted. She turned to him blinking back tears. "Thank you, Niles. I can't thank you enough, but-."
"But what?"
"I don't have anything for you. I'm sorry."

"It's all right, Daphne. You don't-."
"No, it's not all right, Niles!" She said, louder than she meant to. "You brought me all of these beautiful gifts, and I-."
"You gave me this beautiful tie, Daphne. And I love it. I'll cherish it always. And I have you. The best gift I could ever receive."

"But it's not enough Niles, it's…" She stopped suddenly glancing at the abundance of gifts under her tree. Thinking she was seeing things, she rose from the sofa and moved closer, her eyes widening at the sight.

A cluster of presents beckoned to her, each one bearing a gift tag. Her mouth dropped open in disbelief as she read the words that were written in her own handwriting:

To Niles with Love from Daphne.

How was it possible?

"Is something wrong, Daphne?"
Holding a gift in her hand, she turned to face him. "Th-this is for you."

His expression change and his eyes sparkled. "Oh… thank you, Daphne. You didn't have to-."
"I wanted to." She said quickly.

She watched in awe as he opened the gift, feeling a bit guilty that she had no idea what was inside. He looked into the unwrapped box with delight, but no one was more surprised than she as he removed the mysterious object; a handsome khaki colored cable knit sweater. "

What on Earth…?

"Daphne, this is wonderful, thank you."

Her smile was rewarded with a kiss and she handed him another gift. "And this…"
He took the box and once again carefully unwrapped it, this time revealing a genuine leather briefcase. Subsequent gifts contained a leather wallet, clothes cufflinks and books. And when each one was opened (and even in between) he thanked her with sweet kisses.