Tree (using worsted or aran cotton): https://www.ravelry.com/patterns/library/christmas-tree-101
Stem: kebab stick colored with furniture stain pen, cut to desired length
Base: one side of small jewelry gift box (~2”x2”) with half a cork cut to depth of box and hot-glued to the middle of the inside, drill down through box and cork for hole for tree stem.
Skirt: cut a round piece of felt diameter 2” wider than diagonal of box, cut small hole in center, align with drilled hole in base, hot glue to each outer edge of box