I'm putting up an article on how to make charmed layered chains for mother's day. Check back in about 2 -3 weeks. I've also just put up an article on how to make a killer pair of princess cut cubic zirconia earrings.
Can't be bothered to make it yourself? Neiman Marcus has some fantastic cubic zirconia jewelry - the brand is Fantasia by Deserio. They are not set in 14k gold - the setting is 18-kt white gold vermeil. The 5 carat square cut studs (Item #17E) cost $125; round cut 4.5 carat studs (Item # 17F) are $89.
Total cost to make the 6mm princess cut (square) 14K gold leverback earrings in my article was under $100. So I still think if you are the least bit handy it's a better bet to make 'em yourself - but the Fantasia jewelry is a nice alternative.
Give them to Mom or that special lady in the West Elm Lux Jewelry Box (Item #59-9480179). It comes in three lacquer finishes: ivory or antique silver with black velvet lining and yellow with natural linen lining. Cost: $89.