I am a big fan of themed gift baskets.  It really gives me an opportunity to let my creative juices flow and to really personalize and tailor the gift basket to the recipient! 
Here are some of my past themes:
Charlie and the Chocolate Factory: I made a large top hat out of posterboard and filled it with Wonka Candy, the new movie and soundtrack.
Redneck (gag gift): I used a brown paper bag as the basket.  I took a box, put in a wife beater (muscle tank), and added a label to the box that read “The Kevin Federline” with a picture of K-Fed in a wife beater.  I also made a redneck beer by designing and printing out a full-page label and trimmed it down to size.  My favorite part of this gift was the butt-crack calendar!!!  Of course I had to add real gifts to the mix so I mixed in a gift certificate to a local restaurant and Blockbuster.  Oh and I can’t forget the fake lottery ticket I hid among the real ones!
Vermont: I’ve done this one a few times – bought all sorts of local Vermont products – maple syrup, local BBQ sauce, VT Life Calendar, maple candy, King Arthur Flour, soap, Green Mountain Coffee, etc.  I gave these to friends that were living out of state and needed a little piece of VT.
Photo courtesy of Michelle Chappel Photography.
Past to Present: I did this basket for a friends wedding.  I found items that reminded me of her and her husbands past (VT items, etc) as well as items in their present (ie: Boston Baked Beans because they live in Boston, a photo book of cool locales in Boston).  I added little sayings attached to items throughout the basket for a more personalized feel.
The Classic Bath Basket: Filled with soaps, aromatherapy, candles, shampoos, bath beads, etc.
Movie Night: Purchased gift card to Blockbuster, added candies, popcorn and popcorn bowl, and a blanket to snuggle with.
Family Game Night: I added a board game, popcorn, local pizza place gift card.  I also added a personalized calendar with family pictures (so they could mark their game night) and family ornaments (because they were cute!).
Warm Me Up: Painted coffee mugs with ceramic paint, added chocolate spoons, packs of cocoa, fluff (because the recipient loves to add fluff to their cocoa), and coffee.
And of course I showed you the Pirate gift box in this post.

UPDATE: Check out my POP Themed Basket.

What are some unique themes you have done?  I am ALWAYS looking for a fun theme!
Happy crafting!