I think the best circumstance would be to find a way to carve out a bit of quiet time late tonight, have a glass of wine together with soft lighting/candles, and then give it to her with words about how much she means to you (and not mentioning anything about when to wear it, just that you wanted to give it to her in a private less hectic kid-centric time than Christmas morning). As a single gift, in a private moment, relaxing together, and expressing what you mean by it, it is much less likely to elicit an immediate negative reaction than if it seems like an unemotional extravagant waste thrown to her in the midst of a kid-centric morning with gift wrap flying and presents piled high. The fact that you're giving it to her before Christmas eve events is just a lucky bonus.
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