Okay-- there's complicated and elaborate for some people... and then there's reality...
What do y'all LOVE when you're short on time and brain cells?
My favorites that are so CRAZY easy that they almost don't even require a recipe at this point:
a) truffles (as per recent OT convo with nameless... this never fails to impress people, and it's really easy, and it's basically ALL about the quality of the raw ingredients... you know, since there are really only a couple of them-- cream and chocolate, 1:2 ratio, heat the cream so that it melts the chocolate, and stir until shiny and blended, refrigerate until firm, roll into balls and dredge in your coating, like good cocoa powder or nonpariels or powdered sugar)...
b) caramels -- slightly more complicated-- involves condensed milk, brown sugar, butter, regular sugar, and a bit of corn syrup, cook for about 5 minutes or so at a simmer and pour into a WELL greased pan/mold. Cut when completely cold.
c) shortbread (butter, flour, sugar-- any questions...) JK. I'll provide recipes or tips for this one in the morning after I've made some this year.
d) chocolate dipped fruit (I use Dolce di Frutti and dip washed, dry fruit-- strawberries on skewers are particularly nice).
e) toffee (YES!! Really!!-- it's just sugar and butter cooked to the right temperature and poured onto a cool heat-proof surface. Truly that easy.)
The other nifty trick that I've learned? Packaging is EVERYTHING here-- go to the trouble of using mini-cupcake liners for your truffles and they come off at least 25% better. Make up variety packs in little window treat boxes (often $1 at Michael's or Jo-Ann) and people LOVE this. LOVE it.