To make a Christmas tree skirt, you'll need some felt, scissors, and a sewing machine or needle and thread. First, cut a circle from the felt, using a ruler or measuring tape to ensure that it's the right size. Next, fold the circle in half and cut out a triangle in the middle, forming a star shape. Once you have the shape, sew or glue the edges together to create a finished skirt. You can then decorate the skirt with ribbon, sequins, or other decorations to add a festive touch.