The funny thing is that at first sight, I thought these were really easy to cut and fold, but it actually took me a few attempts until I got it right. The actual shape you need to cut is not a perfect semi-circle, as I originally thought. So I decided to quickly put together a free printable you can download and use as a stencil. Just follow this link! (please, if you want to make it available on your website, link to this page)
|Photo Credit: Gunny Sack Race, on Etsy|
I though of using ribbons to do the bottom part. You can also add other bits & bobs to it and decorate to make each one unique. Let your creativity do the job! Just as a note, your final tree, following my pattern, will be 8cm tall (about 3 1/8") by 6cm wide (2 1/4").