Start brainstorming a list of things you have learned from your mom. Include things she has taught you that have helped you navigate tough situations, such as knowing your way around the kitchen, knowing how to help a friend in need, and knowing how to stay positive in challenging times. Personalize the list by describing the memory of when you learned those lessons from her. The memories are the gift as much as the lessons learned. Choose three of your best memories to include in your written gift.
Next, put pen to paper and just get started. Once ideas are on paper, go back to revise and edit, and bring the story to life. Be sure to include your thoughts and feelings as you recount your memories. This will make your letter personal and heartwarming. You now have the body, or content, of your letter.
In the closing, add something you are looking forward to doing together once you are able. It can be something as simple as an afternoon cup of tea during your weekly visit or a big belated birthday bash with the entire family.