Gift for someone who won't accept payment

[Anonymous]

I just had a baby, and our wonderful dog walker, who is also a good friend, watched our dog for almost a week while we were getting settled. I do pay her to walk the dog daily as well. Normally when we go out of town and she watches the dog I pay her $50 a night. This time she told me that she wanted to watch the dog as a friend and not as business and wouldn't allow me to pay her. I would like to acknowledge her kindness with a gift of some sort as well as a thank you note.
Her birthday is coming up, and I would normally get her a gift. Should I get something extra? Should it be what I would normally give, plus the amount I would have paid her to watch the dog? Is that insulting? Or just spend the normal amount plus something extra, maybe half (or more, or less)??
Thank you.

[Anonymous]

That was really nice of her! I wouldn't focus so much on how much extra you spend on her gift, but more on whether there's something special you know she would like.

[Anonymous]

I wouldn't spend a ton on the gift, since that's almost ungrateful--it negates the gift she tried to give. I would just try to think of something really special/personal to show that you put some extra thought into it.