Last Christmas I made this little tree skirt, from an IKEA blanket that cost around $10 CAD. I cut it into triangles and matched up the ends and sewed them into a round skirt. Remember to leave a gap so you can easily get it on and off the tree. I tucked the tails inside, and top stitched them so that they don’t pop out.
Then I hand stitched the buttons and little twig like shapes into the top. I didn’t have embroidery thread or that thick fancy stuff on hand so I just doubled up the white that I did have. Maybe one day I’ll re-do it with a thicker thread. It would definitely enhance the look .