All you need is 12×12 Cardstock, Cupcake Liners, and Tape. Make the cones with cardstock. Tape the ends well so the cones hold their shape. Cut the center of your cupcake liners. All you want is the ruffle part… After you are done start taping the ruffles from the bottom to the top. Use multiple ruffles. Before you reach the top cover the tip of the tree with one of the centers of the liners. After it is taped and secured finish the last ruffle layer… Ta Da! Finished!