Draw the foliage using a washable marker on green t-shirt. Pin the shirt layers together and cut along the drawn lines. Place the 'foliage' on top of brown shirt. Draw the shape of a trunk. Pin and cut the brown trunk.

Mark the curvy line of the foliage that overlaps the bark. Cut off the extra material above the curvy line. Add 'texture' to the bark by drawing some lines or semicircles as shown. Embroider the lines with your favourite colour thread & stitches of your choice.

Mark the points where the top edge of the bark meets the foliage. Mark both layers of foliage. Put aside one layer of foliage & bark. Draw the eyes & mouth on the other foliage with a pencil. Cut black felt into two small circle for the eyes and stitch in place. Embroider the 'smile' with a black embroidery floss.

On the wrong side of the materials, hold together the center point where the foliage meets the bark. Pin together both materials. Hand stitch the layers together. (1/4" - 1/2" seam allowance). The right side will look as the above picture. Repeat the step for the other layers of foliage & bark.

Sandwich the two layers together with right sides facing. Pin the layers together. Sew along the tree perimeter, leaving a few inches opening at the bottom of the bark for turning. Turn the tree right side out and stuff it with poly-fill. Sew shut the opening with a slip stitch and you're done!