Growing up, we were encouraged to make something for Mom on Mother's Day. I.E. Frame a picture, or write a poem.
Those are two great examples of what you can give mom, but if you suck at writing poetry, the last thing you want to do is to steal from your favorite song.
If you're young, you might like a song because your dad likes it, or maybe an older brother or sister. Odds are you really don't know what the song is about.
Best to have them make a picture.
Maybe your mom is a great baker. You might want to reference Brown Sugar as a way to say I love you...Maybe you should think about that.
Maybe your Mom likes to play in the dirt with you and your friends. And she's always nice about it when you have to go inside and get cleaned up...
Maybe you spilled something on your Mom because you failed to put a cover on your drink...
If you like to eat, maybe you stole your Mother's dessert in the middle of the night, and you blamed the cat. What a better time to come clean then on Mother's Day...