The first step in making a bow topper for a Christmas tree is to gather the necessary materials. You'll need a piece of ribbon, scissors, and a length of string or wire. Cut the ribbon into long strips of equal length. Then, fold each strip in half to create a loop. Next, use the string or wire to tie the loops together at the center. You can then arrange the loops to form a bow shape. Finally, use some hot glue to attach the bow to the top of your Christmas tree.