My friend asked me to look up a few ideas for her a few days ago, and these were my two favorites.
Put the gift card in the middle of a jar of pennies, feel free to glue it shut to make things harder for the recipient.
Another one that I thought was cute, but would work easier with gift certificates rather than cards is to put it into a balloon. Then you make a balloon bouquet, putting the one with the gift certificate in the middle of them. Attach the balloons to a wrapped box (possibly use the nesting idea) and only include a straight sewing pin with a little note instructing them to pop the balloons. :)
Also, since it's a gift card for Lowe's (my mom would be jealous), you could always get an inexpensive toolbox and put the gift card in it or maybe buy a luggage tag holder thing and put the gift card in it, then attach it to the handle of the toolbox. I really like the tool belt idea that LonghornMomma suggested. :)
Random story that the nesting idea made me think of, and of course, I wanted to share: A few years back my uncle bought my aunt a very, very expensive bracelet for Christmas. He decided the nesting idea would be fun, but he decided to add a bit of a twist to it. Inside each box, he also included other random stuff, such as a piece of firewood, a rock, and the most hilarious one: a pair of "dirty" underwear. Of course, they were actually clean, and now I don't remember exactly what he did to them, but he made them look "stained." The entire time he was going on about how he couldn't find time to go shopping with his work schedule, but he wanted her to have something to open on Christmas, but would go out soon after and buy her something better. Until then though, he decided to get her practical things (firewood for their wood stove, a rock to help with the stepping stone sidewalk they were making, etc). She actually believed him at the time, at least until she got to the underwear. Everyone got a huge kick out of the entire thing though. Sorry for rambling, just thought I'd put it out there in case anyone was a little twisted and wanted to do the same.