I gave into the pressure of the blog world & made my very own no sew ruffle tree skirt this year…  The original was posted by Miss Mustard Seed last year & it is a fantastic tutorial!  I altered from her tutorial just  a little.

I started my tree skirt off with a basic red felt tree skirt I got from Target for $5.  If you have an old tree skirt in need of an update you could use that as your base.  Then I started cutting my fabric strips.  I cut way too many strips!  I had no clue how many I would need.  But it all depends on how large you want your skirt, how wide your strips are & how tightly you make your ruffles… So… yeah… wish I could be more help on that one!  Luckily I had numerous drapery panels left over from a restaurant installation & I knew they would work for something.  This project was perfect!  The iridescent green & blue really lends itself to the ruffles.  My fabric was a little stiffer than a linen, so it ended up having a tad more of a tailored look.  When looking for fabric be sure to look around your house first.  An old sheet, drapery panels, an old table cloth or you could always go with the ever popular drop cloth.  Cheap & Cheerful!
Other than that I followed her tutorial the rest of the way.  
{ Miss Mustard Seed via HGTV }
I will warn you it does take a while to complete & beware of hot glue burns… But for $5 I am thrilled with the outcome.  I may go back & add a few more ruffles (since I have all of these strips left over!)  
Here are some other DIY Tree Skirt Tutorials:
{ Fig Studio }
{ Mess of the Day }

If you are anti crafty, here are some premade options from Etsy.

{ The Walnut Street House $120 }
FREE SHIPPING Weekend. Christmas tree skirt in silver felt with hand cut and hand sewn flowers at the hem. 50" in diameter
{ Seams Clever $130 }

Cheers- K