And it shouldn't be expensive, either. Just because the businesses insist on commercializing Valentine's Day to disgusting extremes doesn't mean that you're obligated to buy into it.
Valentine's Day is a celebration of romance, first and foremost. And the best gifts you can give your loved one are often remarkably cheap financially. A few gender-neutral ideas:
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Cook a multi-course dinner and enjoy it by candlelight. You'd be surprised at how un-complicated the actual food needs to be; any dinner is more romantic by candlelight, up to and including Chinese take-out.
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Set aside some time and oil to give a full-body massage, complete with soft music and candles. (Don't expect immediate reciprocation, but make sure to savor the smiles and stretches of your partner as they unwind.)
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Take a long walk in a park or forest preserve nearby, regardless of the weather. Talk about the things you enjoy most about taking one.
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Bake and decorate sugar cookies together, then feed them to each other. In tiny pieces. With a bowl of Cool Whip nearby.
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Get a blank piece of stationery and write out your favorite love poem (Shakespearean sonnets are a good starting point) complete with an appropriate drawing -- a flower, two people hugging, etc. Trace an appropriate picture if you have no drawing skills of your own. Decorate the envelope in which you present it the same way.
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Prepare a tape or CD-R of your favorite slow songs, or compile one together. Dance to them together in your living room.
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Better yet, borrow or rent an instructional video for rhumba or nightclub two-step and learn to dance it together. Then find a couple of songs from your CD collection that fit the dance perfectly.
I personally guarantee that your significant other will remember any of these gifts far, far better than if you'd simply gone the cliche route and bought red roses, a heart-shaped box of chocolates, or gone out for dinner to your favorite restaurant yet again. | 
