Twin-size batting: Nine 11"x14" rectangles (A).
10-Oz batting: Nine 9"x12" rectangles (B); nine 6"x9" rectangles (C).
Home decor fabric: Nine 15"x18" rectangles.
1. Place one fabric rectangle face down on table. Place A centered on top, then B centered on top, then C centered on top and finish with one foam core panel centered on top.
2. Place a line of glue 1/4" in from edge all around foam core panel. Pull one side of fabric up and over foam core edge and starting in the center place straight pins out from the center for 3". Repeat on opposite side, pulling for a snug fit. Work from the center outward to the side edges, gluing and pinning fabric in place. Repeat for the two open ends. Allow to dry thoroughly. Remove pins. Repeat with remaining 8 panels.
3. Remove glass from frame. Place one panel in a frame and measure out from the edge of the panel to the edge of the frame. Double that distance; add in the distance between the frames as hung on the wall to determine the distance the panels need to be apart when sketching the tree silhouette. Lay the nine panels out in three rows of three with the measured distance between panels. Sketch tree with pencil.
4. Fill in with paint and allow to dry. Place painted panels in frames and hang on wall.