Zp Gifting Ribbon

Not really much of a complaint, But may I ask how do I get or even gift the zp? I have tried a couple of times so far with a personal friend of mine and am unable to figure it out. May I possibly have a step by step way as to how to do it with my friend? we both have pay pal accounts or can even go to the nearest store to get those ultimate game cards, we tried going through the Playspan site and it was a no go. PLEASE HELP! we got those Codes that needed to be enter and we both exchanged them but it was to no avail.... We both have spent about $100.00 so far and just gave up.