Draw the outline of the tree on the back of the foam board. You can tape them together with packing tape if one sheet isn't big enough. With an x-acto knife cut along edges until the tree has been created.
Spray the adhesive on one side and cover with white felt...making sure the felt is very flat and uniform. Wrap edges around to the back.
Create the garland on the tree with whatever you want. In my case I used a blue plastic string of beads. (Optional)
Make the presents and ornaments out of felt, ribbon, or whatever you want to put on the gifts...
Make a star out of felt or out of sparkly paper and glue felt on the back.
Make any additional decorations you wish!
Stick your tree to a flat surface or wall with glue dots and watch the kids have fun!