I do this almost every year, with a little bit more every time.  Check those previous years for non-comics/books, cause that’s most of what I’ve seen lately.   I’ve recently seen a number of comics lists:

Comics/books: Wondermark gift guide – Wondermark store and cards – Dr. McNinja store – Schlock Mercenary guide – Spacetrawler (scroll down) – Secret Headquarters 1, 2, and 3 (via).

Other lists: Matthew Baldwin’s Good Gift Games list, plus his followup.  (The defectiveyeti site is funny, too.)