Furniture gifts are like Home Décor & Coziness gifts, but with some added hardcoreness due to the usual size, weight and limited disposability of the items. After all, getting rid of a lamp or picture frame is so much easier than doing the same with a sofa, if your recipient doesn't like the gift much. In other words, extreme caution is the first principle of gifting furniture.
The second major rule is to opt for the most mobile items unless you're absolutely sure of what exactly your recipient wants to get. By doing so, you'll minimise the risk of unpleasant consequences for the recipient in case the gift doesn't "click".
For example, a rocking chair or a bookshelf instead of a huge sofa or a king-sized bed. The latter items are significantly bigger, heavier, and harder to manage, especially if the recipient doesn't have much spare space to fill.
Then, again, if the recipient has a lot of space and an open mind to try something new - go for it, there are some absolutely amazing furniture pieces out there! Massage chairs with built-in beer dispensers, outdoor fireplaces with liquid fuel, wardrobes with hidden doors and containers... Granted, those gifts are on a league of their own, but just imagine the impact they can make. :)