1. Find a cone pattern online and scale up to the size tree you want to make to use as a pattern.
2. Lay it on the foam and trace it out.
3. Cut it out with an electric carving knife. You can use scissors but the electric carving knife will cut through like butter.
4. Lay the felt out on the table and using the upholstery foam cut out as a guide, trace the pattern onto the foam.
5. Cut out the pattern on the felt but leave about 2 inches on one side as a tab because we’re going to use that to secure the cone.
6. Cut off any excess felt but leave about ½-1 inch give so that the foam doesn’t pull the felt.
7. Spray the felt with some adhesive spray and let that get a little tacky.
8. Then starting with the bottom edge of the foam, spray the adhesive on the foam and start laying the felt on top of it. You want to spray as you go to get the best adhesion.
9. Roll the foam and use hot glue or fabric tak to secure the 2 inch tab of foam.
10. Wrap felt on top of the cone neatly and secure.
11. Using a stencil, cut out shapes for ornaments and stick on tree.
12. Add a felt tree topper.