Here's an unusual and elegant gift made from parts you can get at your local hardware store or building center.

You will need:

A piece of cement board, tile backer board, or drywall (determines the dimensions of the final piece)
A piece of coarse screen 1/4" or larger mess
A piece of aluminum sheet (I used anodized roof flashing... inside of an aluminum can would work)
Scissors
Putty Knife or Spatula to spread drywall compound
Latex Paint (black or dark brown
Utility Knife
Spray Adhesive (other glues may work)
Paint Brush
Drywall patching compound (mud)

Step 1: Cut the Board to Size

I made my piece about 6" x 8"
Use a utility knife to score the cement board, then break it off over the edge of a table.

Step 2: Cut Out Your Hearts

Cut a heart shape out of the screen mesh. Make it a couple inches smaller than your board.
Cut a smaller heart shape out of the aluminum. Be careful for the very sharp edges.

Step 3: Cover the Board

Spread about 1/4" thick layer of drywall compound on the front of the board and spread a thin coating on the edges.
Keep the back fairly clean and place the buttered board on your worksurface.
NOTE: The compound or "mud" can be smoothed or left rough as desired. Thicker layering may produce interesting cracks when dry.

Step 4: Place the Hearts

drop the mesh heart then the aluminum heart onto board and press down into the mud.

Step 5: Paint It

Paint the whole thing!
You can experiment with some dryer brush strokes or thin the paint with water, but I like the look of the solid full coat. Since this is basically un-primed drywall, I had to give mine two solid coats.

Step 6: Clean Your Heart

Once the paint dries enough for you to handle the board you can easily scrape or wipe excess paint off the aluminum heart.
I am using a moistened Q-tip here but tissue, paper towel, fingers, tooth picks..... all good.

Step 7: Place a Label Note (optional)

You can further personalize the piece with a small label printed on your computer or handwritten. Cut it into the shape of a heart apply glue to the back and carefully place in the center of the aluminum hear.

You may notice that I am making more than one version in the pics. They are all a little different and may be worth looking carefully at for variation ideas.

Happy Valentines Day!