Take tree skirt to be 36? wide. Now use a piece of string to make a quarter circle with a radius of 18?. Cut a smaller hole about 4? wide, 2? radius in the middle and a slit from one hole to the other so you can get it around your tree.
To make each flower, cut out three petals. Fold the center of each petal in half long-ways, and then fold the edges back up.
Then fold each of these petals the other way at the center, so that the two individual petals are next to each other. Sew through the center of three of these a couple times to make each flower, making sure to go through all layers.
Using fabric glue stick on little pearls in the middle of each flower. Now start arranging them on the tree skirt.
Finally, for the edges of the tree skirt, I covered some buttons with the same red felt and sewed on loops of red/white baker’s twine.