There is a common practice of making newborn checklist of all needed things for a baby. As a rule it is written by parents with the help of soon_to_be grandparents as the most experienced experts. The newborn checklist helps to focus on the most important and practical baby things. Some items really become a surprise for new parents since they might not be aware of them.
Second on the list _ A budget is the next thing to think about. Is money no object or will it be important to get the most out of every dollar. In either case you can present a lovely party for the mom to be. If more than one person is helping to pay for the shower get together and have an honest discussion about what you can afford. If one person has less money to contribute maybe they can offer their house as the place to hold the party. A lot is involved in getting ones home in top shape for entertaining. Discuss ways to stay in budget. Does someone know where to get a good discount on something that is needed? Do you enjoy crafting or baking? How can your skills contribute? When the budget is finalized check it off the list.