Flatten the coffee filters and cut off about one inch from the outer edge to make even strips. Then gently separate them to form individual ruffles.
Starting from the bottom of the foam cone, glue the first row of filters around the base. Slightly overlap each piece so the ruffles look full.
Continue layering upward, gluing each row about ½ inch above the last. Work slowly, pressing the paper lightly so it curves naturally around the cone.
Once you reach the top, trim any uneven edges and glue one final piece of filter to cover the tip.
Add your finishing touches, you tie a bow around the top, sprinkle a little glitter for shimmer, or glue pearls randomly for a touch of elegance.
Allow it to dry completely before displaying. These trees look stunning in groups, try making a trio in varying heights for a balanced, cozy centerpiece.