This page is an attempt to document the value, in Gems, of cards, emoticons, backgrounds and booster packs of various games. It's far from a complete list, and may not be accurate because these values MAY change over time (unverified).
The number of gems to craft a booster appears to be 6000 / # of cards in the set (rounded up). This can be verified by selecting a game from your library using Booster Pack Creator.
Items not related to trading cards (e.g., Dota 2 Treasure Key) cannot be crafted into Gems.