This just popped up online last night, and we don't know too much about it, but it's really neato. :)

A guy took his mom car shopping, saying he needed a "winter car". So he says he wants her opinion on a Mercedes he's considering. She loves it. But he had already bought it...for HER.

She gets behind the driver's seat, he tells her "Happy Birthday", and the most grateful, adorable mother/son moment ensues. :)