The steps to make a Christmas tree bow out of ribbon are as follows: 1. Cut two pieces of ribbon, each measuring 20 inches. 2. Place the two pieces of ribbon together, right sides facing each other. 3. Using a sewing machine or by hand, sew the two pieces of ribbon together along one side, creating a loop. 4. Turn the loop inside out so that the right sides are now facing outward. 5. Take one end of the loop and tuck it inside the other end, forming a bow shape.