Any theme with the Send as gift button on its purchase page can be sent to a friend as a gift.
To send a theme as a gift:
1. From the Home tab, tap Themes under Services.
2. Tap the theme you want to send.
3. Tap Send as gift.
4. Choose a friend and tap Next.
5. Tap Purchase gift.
6. Tap OK.
Tap here to open the Theme Shop from your smartphone.