We've given two gifts of rooms in the past month. In our case, they have been wedding gifts for folks we know well. In each case, the property was known, which makes it simpler for us. We ring them up, tell them we'd like to give them a gift of 1 (or 2 or 3) nights at property x (which we know is a place they want to go). It's there for their use any time in a band of time. We'll need to make the booking for them. We then follow up with a note that repeats the offer. In one case, the hotel was one where we knew they wanted to spend their mini-honeymoon. In the 2nd case, the person has just moved to a new area; he's been separated from his new wife for a few months while visa and immigration issues are sorted out, and we consider the property an aspirational one that will introduce a beautiful area close to him and his wife. We've got a brochure on the hotel that we'll be mailing to them.