The only ingredient that can get expensive is the essential oils, especially if you make a complex scent blend requiring an initial investment of many different essentials. Of course, there's nothing wrong with picking a single pleasant scent. One bottle of an essential oil will make lots and lots of perfume; you use only drops at a time!
You will need:
1 tablespoon Beeswax (available at craft shop)
1 tablespoon Almond Oil (or Jojoba Oil or Vitamin E - available at natural foods/health store)
8 - 15 drops Essential Oils (available at natural foods/health store)
1 container (preferably glass, ceramic or stone but plastic is acceptable)
For a cool gift, find an appealing container at your thrift store (it must be bowl-like, not bottle-like, to allow fingers to access the perfume) to make it special.
Step 1: Measure and Melt
The wax will melt gradually; when it is 100% liquid, remove from heat and stir in the other ingredients with a straw (the wax will start to form solid on whatever you do your stirring with — a straw has little surface area so you lose less of the end product, and it's disposable so you don't have to clean it off). When everything is thoroughly mixed together, pour the liquid wax immediately into your final container. In about 30 minutes, it will be cooled, solid and ready to use.
Here, I'm making a cedarwood essence perfume to rub on my dogs' collars, so I just used a simple plastic container. The scent of cedar repels ticks, and smells good, too!