Also those Brio wooden train sets. And magnetic blocks or wooden puzzles. Any type of building set accessible to hands that don’t yet have precise control. Basically something tactile that helps them engage with the physical world.
She’ll also be learning to identify numbers and letters and mastering colors and shapes. Kids that age LOVE learning if they’re encouraged in it and it takes the form of play. The more open-ended the better.
If her parents read to her on a regular basis, she’ll probably love new books. At this age, think Dr. Seuss and Where the Wild Things Are.
Expensive digital stuff adds very little compared to simple open-ended timeless toys at that age. Some of the best gifts are very inexpensive — crayons and coloring books. Bubble wand and soap. Alphabet magnets. A bucket of plastic zoo animals. A doll or plushie small enough for her to carry around with her.
Consider getting something inexpensive that will delight her and then ask her parents what they wish they had $150 to spend on for her.
In my experience, that's where it's at. My niece at ~3 was as excited about the wrapping as the thing inside, sometimes more so. She was also swimming in toys thanks to family members.
If you really want to spend a lot of money, ask if the parents have a savings account for her or something, and get some crayons or other flashy fun stuff for like $3 or whatever.
https://www.lego.com/en-us/product/big-interactive-community...
You get both the duplo pieces to build a train track and train stations, but also the train engine itself is battery powered, drives around and includes a sensor that lets it react to different sections of the train.
If there is a Children's Hospital near you they usually have unique things in their gift shop also pricey but worth it.