For that friend who has everything, why not gift them a $62million tree house this Christmas?The 20,000-square-foot tree house, with 'zip lines, a pool, a lazy river, a helipad and a water-operated elevator,' is featured in Robb Report's 2013 gift guide; an index which also includes a 100-seat 'backyard stadium' for $30million and a $50million Trump SoHo New York penthouse.The luxury lifestyle magazine also recommends gifting a $83million Sky Yacht private jet; a $1million 14-night photo safari at Wilderness Collection properties in Botswana, Kenya; and a collection of Hervé Van der Straeten furniture, which is a comparable bargain for $460,000.But the backyard tree house upstages even those overly lavish ideas in the holiday gift guide.The proposed design from Master Wishmakers entails five separate pods connected to a central trunk crafted from load-bearing steel and covered in sustainable hardwood planks, which will be lightly airbrushed to ensure they blend into the surroundings. Enclosed glass walkways will connect each of the pods, which could house such a gym, spa, napping quarters with hammocks and tree-themed bunk beds, a vivarium, a greenhouse, and an interactive library with sliding bookshelves that can be ridden around the room like a carousel.A selection of yachts also tops the luxury gift guide.For $92million, you could gift your best billionaire friend a boat with a 2,300-square-foot sundeck and glass-bottom pool.The yacht sleeps 12 guests and 15 crew, including a massive owner’s suite with a private full-beam balcony and a hot tub.The yacht’s design features a garage with port and starboard fold-down doors, and a water-level beach club with large hull windows and a hinged transom door that opens to the swim platform at the stern.But for those land-lover's, a $50million Trump SoHo New York penthouse could be the perfect gift.The hotel condominium’s two-story Presidential Penthouse, located on floors 44 and 45, includes 7,045 square feet of space on the upper floor and another 3,000 on the lower floor, plus a 462-square-foot outdoor terrace. The top floor also offers a 360-degree view of the city that encompasses the Empire State Building, the Statue of Liberty and the Brooklyn Bridge.The gift recipient will be the penthouse’s first resident, and the acclaimed interior designer Waldo Fernandez, of Waldo’s Designs, will guide the new owner through the process of transforming the empty space into a home for an extra $18million.But if $50million is not in budget, a $2.5million 'safe room' might be.Designed by Brown Safe Manufacturing, the safe room offers the latest in high-tech security -- storage for cash, jewelry, watches, and wines, the safe room incorporates the vault door from the final bank robbed by the infamous Dalton Gang.(dailymail.co.uk)ANN.Az