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Neiman Marcus has a great looking gourmet dog advent calendar. The Bonne Et Filou Holiday Dog Treat Advent Calendar is $70 and includes 24 treats: 12 dog bones, 8 dog truffles, and 4 dog macarons.
From Neiman Marcus:
Treat your dog(s) with a selection of handmade dog truffles, bones, and macarons
All our dog treats are locally sourced with human-grade ingredients (eat them yourself if you want)
Contains 24 treats: 12 dog bones, 8 dog truffles, and 4 dog macarons