I saw a picture of one of these a while ago and decided to give it a try. They are pretty easy - a little time consuming. All you need is a styrofoam cone, assorted ribbon, and something to hold the ribbon on the styrofoam (I used tiny pins). I also used a small green bow for the top. It took me a while to do - what with cutting all the ribbon and sticking them one by one on the tree. The one I saw wasn't really done in layers, the ribbon was just kind of stuck all over with no specific pattern. I really like the way this one turned out though.