Cut the burlap into 10×10-inch squares. Then place a foam ball in the center and gently wrap the fabric up and around it, gathering the edges neatly at the top.
Tie the gathered top tightly with a piece of jute string, leaving enough length for a small hanging loop if desired. You trim the excess burlap ends for a clean look or leave them slightly frayed for rustic charm.
Glue a small cluster of faux pine greenery at the tied section, arranging it so the leaves fan out naturally.
Add a ribbon bow over the greenery, securing it with hot glue. Attach two or three red bells in the center of the bow for a pop of color and festive sound.
Once the glue dries, fluff the greenery and adjust the bow for balance.