Men. They can be so hard to shop for. First of all, have you ever been shopping for men's clothes? There is no selection. You can buy pants or shirts or jackets or shoes. That's it. Where is the variety? And, it's unfortunate that women can borrow from men (watches, button-downs, jackets, t-shirts) but men can't borrow as easily from women.
But, I think that they key for most men (key word most) is that they prefer practical gifts. Which is totally fine; I like practical gifts as well. But, to make a gift truly outstanding, you want to add a touch of luxury to something practical.