Appropriate age group(s):
Preschool and Younger
Elementary School
Middle School
High School & Beyond

Estimated time to make this gift:
1 hour over two days (drying time req'd)

Materials:
Pre-packaged prepared white clay (the kind that air dries is good)
Tree shaped cookie cutters
Various Christmas color paints
Sparkles

Instructions:
Roll clay to 1/4"
Use cookie cutters to cut out tree shapes -- each tree requires two cutouts.
From leftover clay -- pinch off a small amount of clay and roll into a small ball (size depends on the size of the 'tree'.
Slightly fold the tree shapes in half and press the centers of the trees together (if you looked at it from the top, it would resemble an X shape).
Squish the bottom of the tree into the ball of clay so that the tree will be able to stand on its own.
Let dry.
Paint when completely dry.
Sprinkle with sparkles while paint is still wet for a 'frosted' look.

Other comments or suggestions to consider:
Paint how you wish or leave white.
Decorate by glueing small beads or ribbons.

My sons did this when he was six with great success. It's a little crooked but that just seems to add to its 'character'.