1. Fold burlap in half and in half again to create a square.
2. Measuring from the fold point, place a mark at 22-1/2".
3. Continue marking at 1" intervals until reaching the other side.
4. Connect the marks to make an arc.
5. Measuring from the fold point again, place a mark at 3".
6. Continue marking at 1" intervals until reaching the other side.
7. Connect the marks to make an arc.
8. Cut along arc both lines.
9. Open and cut along one fold line to create an opening in the circle.
10. Sew a zig-zag stitch along all edges of the tree skirt.
11. Use chalk pencil or marker to mark a line 2" in from circle edge.
12. For ruffle, cut 7 WOF x 9".
13. Sew ends together into one long strip.
14. Press under 1/2" of ends to WS.
15. Fold RST, use a 1/4" seam allowance and sew entire length into a tube.
16. Turn RS out and press.
17. Using a long basting stitch, gather entire length 1-1/2" from top edge.
18. Pin top of ruffle to burlap at chalk line; adjusting gathers to fit.
19. Sew ruffle to burlap circle over top of gathering stitching.