The holidays are almost here. Many people could kick themselves for not setting aside money. Again. Not to mention the long list of people to which they "need" to give gifts. More people are making homemade gifts this year. Many of my frugal readers share their anxiety over whether their homemade gifts will be well received. Here are a few ideas for gifts you can make that will be appreciated, and they can be made ahead.

Potpourri Soap

3 bars of facial soap (4 cups of grated flakes)

4 teaspoons water

4 teaspoons glycerin

3 drops food coloring

5 drops essential oil

1 cup potpourri, small pieces

Using a box-style grater, grate the bars of soap using the side of the grater with the largest holes. Place soap flakes into a microwave-safe bowl. Add the water, glycerin, food coloring and essential oil to the grated soap. Microwave the mixture on medium until the mixture begins to foam and bubble. Remove the bowl from the microwave, and stir the mixture until it's smooth like frosting. You can add more water and microwave it more if the consistency is too dry. Sprinkle potpourri onto a cookie sheet. Transfer the soap mixture onto the baking sheet. Mold soap and potpourri together into small soap balls. Let them dry for four days. Wrap them in cellophane bags, mason jars or in a small box lined with tissue paper. Makes eight soap balls. -- Sandy, New York

Lemonade Syrup

juice of 6 large lemons

grated rind of 3 lemons

4 cups granulated sugar

1 tablespoon citric acid

2 teaspoons Epsom salts

1 quart boiling water

Juice and grate zest of lemons, strain juice, and add remaining ingredients. Stir until dissolved. Let set for a few hours before pouring into bottles. Refrigerate. Serving suggestions: 1 to 2 tablespoons per glass, topped with chilled water or soda. -- T. Bell, Chicago

Spiced Nuts

3/4 cup sugar

3 tablespoons water

1 egg white, lightly beaten

3/4 teaspoon salt

1 teaspoon cinnamon

1/4 teaspoon ground cloves

1/4 teaspoon allspice

1/4 teaspoon nutmeg

1 cup pecans, halves

1/2 cups whole almonds

1 cup walnuts

1 cup cashews

Preheat oven to 250 F. In a large bowl, mix together everything but nuts. Stir in the nuts until coated. Place parchment paper on cookie sheet or grease cookie sheet. Spread nuts evenly on cookie sheet. Bake for 45 minutes, stirring every 15 minutes. Spread out on waxed paper to cool and dry. Store in an airtight container. Give as a gift in mason jar or a tin. -- Loretta H., Indiana

Peanut-Butter Balls

2 cups peanut butter

1/2 cup butter

1 pound powdered sugar

paraffin wax

1 (12-ounce) package milk-chocolate chips

Mix peanut butter, butter and powdered sugar together. Roll into small balls, and chill. Grate 1/4 block paraffin wax. (While wax might seem like a strange addition, these Peanut-Butter Balls will taste fine.) Melt chocolate chips and grated paraffin together in microwave for 1 minute. Stir. Continue microwaving until completely melted, making sure to check every 20 seconds, or melt in a double boiler. Using a toothpick, dip balls into chocolate mixture. Place on wax paper to cool. Keep in fridge in covered container. Optional: Use crunchy peanut butter and/or drizzle second type of chocolate on top (white or semisweet chocolate). -- Kimberly, New York

Sara Noel is the owner of Frugal Village (www.frugalvillage.com), a Web site that offers practical, money-saving strategies for everyday living. To send tips, comments or questions, write to Sara Noel, c/o United Media, 200 Madison Ave., 4th Floor, New York, NY 10016, or e-mail sara@frugalvil