I started one by accident for my 2 year old. He now has a fully loaded 7 drawer Cornwell cart..LOL. I buy and re-sell tools as a hobby and get plenty of decent stuff like K-tool Thorsen, and Stanley that have ZERO resale value. Got tired of selling it for pennies, so I started putting together a set for him when he is older. I kind of enjoy it and got a little more into building his set. Now my policy is to add anything he does not have as I get tools in, before I re-sell. This excludes very high price stuff or real specialty tools. He now has some quality stuff too and a box that is better stocked than many 1st year techs.
In general, common use tools for home and mechanics have to be considered. Needle nose pliers, combination pliers, some adjustables, allen key set, hammer, joint knife, nail sets/punches, 20ft tape, level, 16" channellock, Universal screwdriver, hacksaw, some elec tape, chisel or two, sandpaper, drill, and possibly a basic Craftsman socket and wrench set, though most women I know never tackle things that require more than an adjustable will handle.