Go to Walmart and buy those (adult human ) pee pads that are large 18pk each is 20"X36" approx.
I would get like 5 of them and roll them up individually and tie a blue or pinkbow around each one. Also 1 tube of Nutrical,a chew toy and maybe a blue or pink towel for "baby's first bath" buy some empty 2 oz or 4 oz plastic bottles and fill with puppy shampoo. You could buy a 16 oz bottle and fill several small bottles this way. All of this will come out to about $9 for each gift package.
Now you are giving me ideas for when my friend decides to get another yorkie! I know what to send her!
Genie