Decorations
Decorate with black and gray balloons and streamers.
You can buy styrofoam headstones to set about, or make your own. Cut a tombstone shape from foam core and paint gray. Write a fitting epitaph on it with permanent marker.
Photocopy and blow up lots of old pictures of the guest-of-honor. (The more embarrassing, the better!) Graduation pictures are usually great for this. Hang these all over the walls.
Wrap presents in the Obituary section of the paper.
Cake
You can make a tombstone shaped cake quite easily. Bake a sheet cake, then cut into shape. Frost gray, using gray paste coloring. Add "R.I.P. (name) and the date
Gag Gifts
Paint a small shoebox black. Inside place a small amount of hay, and on top put a
dinner roll. Make a sign inside the lid that says-
"Just what you wanted on your birthday... A roll in the hay!"
Wrap a small plastic flower pot. Add a card that says-
"At your age, if you don't have a pot to pee in...
someone should give you one.