According to the National Retail Federation , it's pretty simple!
Food, flowers and jewlery topped the wish lists of the mom's surveyed and a whopping 73% of moms were reported to be satisfied with their last years gifts.
The NRF found that mom's wanted:
                    Dinner and/or Special night out 41%
                    Flowers 31%
                    Jewelry 25%
                    Day off 18%
                    Perfume, toiletries 16%
                    Personal service (day of beauty, facial, massage) 15%
                    Clothing 11%

In the interest of seeing that mom gets what she wants, we're going to give you a few tips.

Dinner does not mean McDonalds!
It also doesn't have to mean spending a small fortune. A brunch is wonderful way to sample some of a hotel's best food at a reasonable, fixed price and most of them offer mom a flower. (you need reservations for most Mother's Day brunches! Don't forget to plan ahead.)

Flowers are often priced very high for Mother's day, if you're going to go with flowers, try to look for a nursery plant rather than cut roses...they last longer and are just as thoughtful a gift.

Perfume...Mother's day is the time of year that stores offer some of their best bonus offers with perfume and make-up. Buy mom her favorite scent and you'll often end up with an extra collection of make-up or a tote bag. (two gifts for the price of one :)

If you're going to give mom a day off...make it a real one! Don't just let things slide for mom to do the next day. (WARNING- if you manage this gift too well, you may find that your chore list suddenly expands when mom sees the new, responsible you in a whole new light!)

Jewelry is something that mom will keep forever. It's amazing how even the simplest piece will find it's way into your mom's heart. Pay attention to your mom's likes and dislikes. Does she prefer silver to gold? Pierced ears? Small or large pieces? A gold or silver charm that says mom is inexpensive and can be added to any chain...mom will wear it and it will make her smile.

If you know the styles that your mom likes, you might consider a piece of clothing. Again, pay attention to what she needs and likes.

The most important thing to remember is to put some thought into the gift. It doesn't have to be something expensive but it does have to be something thoughtful. Did mom mention that she used to be passionate about art or Gone with the Wind or playing the cello? Maybe it's time to rekindle her interest! A book, movie or piece of music that would be special to her will become a treasured gift. A box of chocolates will never have the same meaning as some beeswax candles that you rolled yourself. (even though the candles will cost much less to make if you buy beeswax sheets at a craft store). Start now to listen to your mom...it won't be hard to find out what she loves...it's you, and whatever you do for her will be appreciated!