Ever gifted ebay gift vouchers ?

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Hey ! I am sure you all have bought and sold on ebay .. has any body tried out the gift vouchers on ebay ? I think these vouchers can be gifted to frends , and redeemed for anything that is payable by Paypal ? Please correct me if I am wrong . Also , is it possible to send out vouchers for any amount ? or are their restrictions ? Any help on this from my fellow mylotters would be highly appreciated . A good friend of mine is getting married next week , and I am seriously contemplating giving him an ebay gift voucher as a gift . I would be grateful for any info on these vouchers .. Thanks and happy mylotting