What is the best birthday gift for 7 years old girl? I want to give it to my friend's daughter. I want to give her something like iPod, is it too much or no?

Since it appears that the girl means really special to you, buy something you know she has interest in. Get something that she really longs for. Girls this age are quite into dolls and doll houses and stuff. And if you don't exactly know her choice, I think bunch of entertaining and informative or storybooks would be an ideal gift.