Well.... i'd skip doing it your self and just go to www.teaforte.com their tea bags and teas have won awards from CATA.... very tasty! Also as a gift try flowering tea from mightyleaf.

i say skip the middle man and add your own touch. sure it might hold the invisible hand of the free market to invest in yet another good/service, but i think it will mean more if you can give a gift that you make yourself. i'm not knocking the previous idea.

i'd use whatever material is most readily available for tea bags. pyramid might be complicated, but if you're going for home-made originality, then it's probably more a matter of trial and error/experimentation. lipton makes a good series of pyramid bags. dissect on and see how they put it together.

good luck!