By Katherine Tanney

They sit by the window, waiting for the center of the universe - that’s you - to return, then go nuts when you walk through the door. They crack you up with their intent facial expressions as they follow you from room to room. They witness everything you do - you know it’s not pretty - with nary a twitch of judgment.

That’s what pets are all about. They specialize in unconditional love and now, more than ever, we humans are showing our appreciation. Last year, half of all dog owners and almost as many keepers of cats bought gifts for the furriest members of the family. Who knows if the items were “just what I wanted”? That’s the beauty part.

We can dress them up in sweaters and hats, sunglasses and gemstone collars; or buy them gourmet dog cookies and visits to the masseuse because it makes us feel good - to the tune of a projected $48 billion this year. Uh, that’s more than the gross domestic product of most nations, folks. Leona Helmsley, the late “Queen of Mean,” bequeathed her beloved Maltese $12 million in cash (while stiffing two of her grandchildren). How will you show the love this holiday season?

Down to Earth Items

If you have trouble remembering to refill the water dish, get the Cool Flow Fountain ($23.99). It automatically adds water from a 50-ounce reservoir as needed. Always apologizing to guests for the look and smell of the litter box? Trade up to a Refined Cat Litter Box ($184.99), a handsome wooden cabinet with hinged doors, sliding tray, side pet entry and additional storage.

Older pets with achy joints will appreciate a set of Pet Steps to ease their ascent to the bed or sofa. And speaking of aging pets (as well as those too small to keep up with you on your power walk), copy active moms everywhere and push your kitty or pup in a Jeep Wrangler Stroller ($120). Imagine those surprised joggers when they take a peek at “baby”!

Has your dog been more naughty than nice? Pick up TV sensation, Cesar Millan’s People Training for Dogs DVD ($24.95) and let the “Dog Whisperer” explain the basics of canine psychology. He’ll show you how to set rules, boundaries and limitations. Once it’s reward time you can use the SnackShotz Treat Launcher ($12.95 at Amazon) to propel low-fat treats into the air while you recline on the La-Z-Boy. And don’t forget to protect your pet from becoming lost forever with a HomeAgain gift membership. It includes a portfolio of services to keep pets safe and well.

Time for Toys

We enjoy watching our pets play almost as much as they enjoy playing. For cats it’s a matter of finding the right toy, then they’re off and hallucinating for hours of independent fun. The Panic Mouse 360 ($29.95) seems to have all the right stuff. An electronic/robotic toy, it creates random “mouse-like movements,” changing directions in unpredictable jerking motions, all with a digital timer. Or give your ball of fluff a Catnip Body Pillow with which to bite and cuddle the day away.

Tired of clunky cat condos and carpeted scratching posts in dull colors that detract from the rest of your decor? The Lotus Cat Tower ($294.99) is made of solid pine and has lines that would please an interior decorator. Or make more space and turn their urge to scratch into “art” with low-hanging Itch pads ($50 each). How about an item that looks like a sculpture (for you) but can be scratched, climbed, played and slept in (by you know who)? We’re talking about the amazing Cat Cocoon ($294). Made of double-wall corrugated cardboard, it will (it better) become Kitty’s favorite place.

If you’re on a budget there’s always Target, home of good design at low prices. For $21.99 you can buy the Multi Cat Jungle Gym, which features fuzzy hanging toys, vertical and horizontal tunnels, and plenty of jumping platforms.

For dogs, play is usually a two-way street. You can give them a toy but unless you’re around to toss it or tug back they tend to lose interest after a short while. Still, they can chew up home furnishings with the best of ‘em, so a supply of chewable toys is a good thing. We like Hair Balls ($6) because they double as dental floss. Or tell it like it is and give them their own Credit Card Plush Toy ($10).

Sweaters and dresses; pearls and crystals

When we are little we dress up our dolls. When we’re older we turn our pets into dolls if for no other reason than we can. They don’t know how amusing they look - humiliation isn’t in their vocabulary - and thus a niche industry is born. Most of the clothing is for little dogs and, because they do get cold, perhaps a cashmere sweater ($90) isn’t such a frivolous thing. Or a Juicy Couture reversible fur coat ($65). Want something more casual? Zip your pooch into a thermal dog hoodie ($10.99-$12.99). And for shivering cats there’s the tan plaid wool coat ($67).

What dog doesn’t need evening attire? Get her or him (is cross-dressing an issue with dogs?) a little black cocktail dress. And because Dr. Seuss said so, hats are for cats.

Once you start down the fashion runway with your pet, can jewels be far behind? For pet royalty there’s a tiara ($91) and for the landed house pet there’s a Country Manor Charm Necklace ($35), a Swarovski crystal choker ($49.95-$79.95) and pearls ($39.95-$59.95). Or go for rock star looks in collars and leashes from Animalstars. Oh, and you’re going to need a Pet Wardrobe to hang up all this stuff.

Fine furniture and finishing touches

There have never been so many appealing alternatives to the mass-produced, visually lackluster beds found at most major retailers. If you value high-end contemporary design and have the money to extend it to your pets, consider the Rondo Stand ($1,034 to $1,320). Designed for cats in action and at rest, the base is made from brushed stainless steel and won’t tip over. The top is available in felt, wicker, leather and faux leather (exotic cat not included). Rondo also makes Day Beds from sheep’s wool felt with an interior fleece cushion (about $40o). Buy now, while the shipping - these come from Germany - is free. To see more designer beds go to Spoiled Rotten Kitties.

For dog owners who like minimalist furniture there’s the Dog Day Bed ($159), a modern platform of birch plywood with a 2-inch foam, ultrasuede-covered cushion. Fans of Frank Lloyd Wright’s work can buy Architectura ($349-$999), a pet house with slatted walls, or Bent (small only, $349), inspired by the work of Charles and Ray Eames. And for Ethan Allen fans, the Celebrity Dog Bed ($345) has traditional legs, headboard, and pillow. (The garish bedding is another story.)

If your pooch is small enough to stuff into a bag, there is a wide assortment available online, from classic to couture. Even high-end designer Gucci is in on the act, with dog carriers ranging from $820 to $2,320

Still looking for something swell for your best friend? You can make meal-time more European with the Paris Flea Market Dog Feeder or a J’Adore Paris Bowl & Treat Jar Set ($155-$165). If only you could dine on such fine dishes. But let’s keep our priorities straight, shall we?

Photos: On the front, a purple ruffled sweater and beanie from Silver Spoon Luxury Pet Boutique; pink Catnap Beetle Cat Bed (also comes in lilac, white or black, $114.95). On this page, from top: All manner of Santa suits for holiday wear from HappyTailPets.com; Lotus Cat Tower from The Refined Feline; Glamourdog.com offers classic to couture dog carriers, such as this Orchid (snakeskin) Bali for $470; an artistic Buddah cat perch from Square Cat Habitat.