So, last year the ones I made, I used plastic trees that the dollar store had as the base. This year I didn’t see any when I went, so I just made some out of cardboard (cereal boxes, etc) in different sizes.
And then this is the most random part. I just take a piece and see if it will fit around the base. If it does, I just glue on one end, wrap it around and glue on the other side. Then I trim off the extra at the bottom, the top, and where it meets. I layer as many layers as I like on each tree until at the top.
***I hand made the pom poms. See here for how to do this.
I love how whimsical they are. They now adorn my daughters dresser for part of her bedrooms Christmas decorations.