Cut a circle from your fleece fabric 12 inches larger than the circumference of your tree. Cut a line from the outside to the center. Then cut out a small circle from the center to fit the trunk of the tree.
Cut in 12 inches from the outside toward the center. Make one cut every inch all the way around the skirt. Stick on Velcro from the center circle to the beginning of the cuts on the edges that you cut earlier. This should allow the skirt to overlap and stay closed.
Cut out four green felt Christmas wreath shapes. Place them on the skirt so they are evenly spread out. Use a needle and thread and whip-stitch them onto the skirt.
Glue on some gold ribbon back and forth around each wreath to look like garland. Then glue on some beads to look like balls.
Cut four bows from the felt and glue them to the bottom of each wreath.
Take every two 1-inch pieces that you cut earlier and tie them in a knot. The knots should be at the top of the cuts, right under the outer edge of your tree.