If you are looking for the perfect gift for someone's birthday or the holiday season, one gift option you may want to check out is a nice spa bath set. These are a few reasons why these gift sets are perfect for giving as gifts. 1. They're Perfect for Just About Anyone For one thing, a bath set can be the perfect gift for just about anyone. If you are buying for a baby or a small child, a gift set with baby-friendly bath items and a few bath toys can be perfect.