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You add it to your cart and at checkout, list it as for someone else and select from the list of your friends. If it doesn't let you select your friend, then you can't. If it does, then you can. It won't let you check out to buy a gift for someone that can't be bought for.
If they are a very recent friend, there is some waiting period before you can send gifts and other such. Might need to look that up if it's a concern.
https://help.steampowered.com/en/faqs/view/2720-4EC7-B95A-1D2A