True, books are a good gift especially if you tailor your choice to the recipient. However (surprise, surprise), I wouldn't say they are the *perfect* gift. 1) What if you recipient isn't an avid reader? 2) What if you make the wrong choice? (don't buy me this for example) 3) it's sort of cliché: "Oh, you got me a book....again. Uh, thanks. I'll put this next to my tie collection"
I think this is the perfect gift.