A tall cone
Christmas greenery, tree decorations
Hot glue gun
These Burlap trees are something kind different, natural looking, really easy and fun to make. You will need a tall cone which I got from my Michael's store in town. This one is a paper machie and it works perfect. You could always use a Styrofoam cone too.
They make great gifts for kids, adults, shut ins, hospitals etc. They are easy enough that kids could even make them.