First off, getting your favorite ladies a Christmas gift is a very sweet gesture. From personal experience, this does not happen often, most guys just pay-per-play and leave it at that for whatever reason, so you'll definitely stand out for sure.
Second; You have a nice budget. 300$ per girl is alot of money for a gift. It will allow you to get something really nice.
If you don't know their tastes, then that can be tricky... I'd either get them a gift card, take them shopping or give them the money sealed in an envelope with a lovely little note telling them how much you appreciate them and what they do for you. If there is a true friendship between the two of you, then I would tell them how much you value this special bond you have.
Money? I love receiving cash and I know many other ladies that would say the same. So many people need money to pay off their debts and bills to finally be able to breathe and relax more, so clearing debts is a beautiful gift itself. Why do you think we work?
Jewelry? Swarovsky and Pandora are nice. I'd buy something neutral and classic that she can wear often, and not just on rare occasions.
Clothes and Lingerie? Personally, I'd rather get a gift card or go shopping with you and select what I want. I'm picky on clothes and color, and sizes differ so much between models and brands... It might look good on the hanger or mannequin, but not so much on me...
Massage/Spa? It's a classic and most ladies will love. But, honestly, many of my clients are certified massage therapists or are just really talented in giving massages, so I just don't need to go to spas as much anymore. But hot/cold tubs and saunas are a different thing, I love those, so soothing, and even better if they're far out of town to relax even more.
Music? Everyone loves music, so you can't go wrong with a gift card from a music store. Or even concert tickets
Books? If she's a smart girl, she'll probably enjoy something to read and read again.
Perfume? I'd buy the same she wears, not a different one, she might just hate it.
Makeup? Always nice, but makeup has expiration dates and she might already have too much. Eyelashes are my personal favorites.
Restaurants? As SPs we already go out on restaurant dates every month...
Food and Drinks? I don't consider this a gift...
You can also check if 300$ is enough for an all inclusive hotel stay somewhere like New York or elsewhere for a day or two, with hotel, bus and maybe food included. This I would love, as travelling is one of my passions.
If I was to pick for myself, I'd prefer getting something useful I can reuse and also remember you from:
- Cash (for bills)
- Jewelry
- Shoes, Clothes, Seasonal Jackets
- Decoration, Furniture or Electros for my place
- All inclusive mini trip somewhere