In the sense of giving someone the same present they gave you?
My wife and I did this twice this year. We both gave My Name is Earl DVDs (perhaps not surprising since this is the only non-news/weather program we both watch) and we both gave each other Wait Wait Don’t Tell me calendars.
My SO and I gave each other a Franklin Electronic Scrabble Companion (electronic Scrabble dictionary). But I think we’re keeping both, because we don’t live together and we often play Scrabble at either place.
Not recently… but about 15 years back, Typo Knig and I gave each other a copy of the newestPatrick McManuscollection. He opened his first, and started guffawing, and handed me my package.
My sister and I gave each other matching ID holders from the school I currently attend/of which she’s an alumnae. Same color and everything. It works out well - every time I flash my bus pass, I’ll think of my sis.