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. Tap the Wallet or More tab > Theme Shop.
2. Tap the theme you want to send.
3. Tap Send as gift.
4. Choose a friend and tap OK.
5. Choose a gift character and tap Send as gift.
Tap here to open the Theme Shop from your smartphone.