First, we are going to cut a big circle out of our fabric. An easy way to get an even circle is to make a big square that is at least the width of your tree skirt (I have a small tree so I needed at least 40″ wide).
Fold the square in half to make a long rectangle (20″ x 40″), fold that rectangle in half at the middle vertical line (20″ x 20″).
When using thin fabric-like felt, you can even make another fold to make your square a triangle like I did in the first picture (the fur is a little too thick to do that many folds).
No matter how many times you fold your fabric, just use a ruler and measure out half your circle diameter (so 20″ for me) from the center of your folded square all the way across your folded fabric.
Cut through the layers across the marked line with fabric scissors, and you should have a circle when you unfold it.
To make the small middle circle for your tree trunk, fold your fabric circle in half and place a round can or jar halfway across the middle point of your fold. Trace the half circle and cut with fabric scissors.
Leave the fabric folded and cut the fold open on just one of the sides. This opening will allow you to place your skirt over the base of the tree.
To make the small ties that will keep your skirt closed once it’s on the tree base, cut 6 pieces of 6″ ribbon. Use a hot glue gun to glue them to the underside of your skirt in sets of 2.