I like my step mom so this isn't a evil type deal. She is girly and really fun she in her 30's so not to old but the problem is I can't get her candles or soaps or lotions.. she does like that stuff but if you could see our house you would understand how we don't need anymore of that!! She is a ballroom dancer,fit,pretty,and I would really like to get her something that's anywhere for a penny to like 40$ just something she might enjoy :)

Hahaha my first thought was lotions and soaps :P That is usually the go to present when shopping for a lady!
She is active and young, why not make a day where you go out for a hike together? Does she like the outdoors? Or maybe if you can find a cheap enough pair of tickets to a local ballet or some other dance kind of show in town?
If she is pressed for time and can't really spend a day to go out and have one on one time, maybe go looking for jewellery that is dancing related? I feel like somewhere they would have say a ballroom dancer on a necklace... Jewellery isn't always super expensive too, so you might find some that is under 40!
If you're artsy you could always draw her something/make her something?
I'm running low on ideas today for some reason... but I'm sure whatever you get her she will like!

I know this is out of date... but for any other readers...

Do something with her. I'm a step mom and have a good relationship with the step-boys.

But just hearing that she is thought of as a friend and you want to take her out for a pedi, etc is great.

Also, a family picture (try wearing shirts all the same color), and have text printed on it, Love you, or something like that.

These are just things that I would like.

I have a stepmum, and I came looking here for more inspiration. I think I know her okay-ish so I would think about getting her a couple of spa tickets for her and her bezzie, but we just moved, so all her friends are far away. I would go but i have a feeling I couldnt afford anyway, as I am big on the whole save-the-money-your-self-thing.So here are some ideas:A new purse; even if she isnt the girly-girly kind a new purse is always great!,
Some jewllery; my stepmom would love a pretty necklace,
Some REALLY nice face lotion; i know you said you guys already have loads, but my stepmum doesn't use make up, and concentrates on taking care of her skin!!!And you. I know it sounds cheesy but she probably thinks of you of one of her own kids, (even if she doesnt actually have any)