A Christmas tree is not complete until the skirt is on the floor under it. Making your own skirt allows you to have a skirt that you want.
Christmas Tree Skirt with a Scalloped Edge
Debbie Colgrove, Licensed to About.com
Personalize your tree skirt with the fabric you choose or by adding embroidery. Tree skirts make a great gift. Buy your fabric on clearance to make it a very economical project.