The singer and choreographer told Jimmy Kimmel Live! on Monday night that she also gifted the 52-year-old with a year's supply of denture cleaner for his birthday on October 7.
Abdul said: "It's hard buying him gifts. I bought him a walker that's chromed out with hydraulic wheels and stuff and I got him a year's supply of free Polident.
"My favourite gift that I got him is really cool and I spent a lot of time on it. He loves aviator sunglasses so I had them custom-made for him with the reflective mirror on the inside! He's his favourite subject!"
Abdul had earlier tweeted about her gifts to Cowell, adding: "By the way #SimonCowell they're having a blue plate special on meatloaf today at that restaurant you love! on your birthday you eat free! (sic)"
Tomorrow night's (Wednesday) episode of The X Factor will see Abdul, Cowell and fellow judges Nicole Scherzinger and LA Reid inviting the categories they have been given to mentor throughout the remainder of the competition to their houses.
Each judge will then decide which acts they want to advance with them to the live shows.
Abdul will mentor the groups, while Cowell has the girls, Reid has the boys, and former Pussycat Doll Scherzinger has the over 30s.
The X Factor continues Wednesday at 8/7 on Fox.
> X Factor chooses its Top 32
> Read Digital Spy's full X Factor headlines
Watch more of Paula Abdul talking to Jimmy Kimmel below: