1. Cut two 45" squares from the natural-colored burlap.
2. Fold square in half and in half again to create a square. Pin raw edges together. Measuring from the fold point, place a mark at 22-1/2". Keeping ruler at the fold point, continue pivoting and marking at approximate 1" intervals until you reach the opposite fold side. Connect the marks to create a smooth arc. Place pins along the inside of the drawn arc. Cut along the arc line. Do not open.
3. Mark a 3" arc from the folded point. Cut along the marked line to create the center circle.
4. Cut along one fold to create an opening in the circle. Open circle. Make two.
5. Stitch circles together along the inside edge and both straight sides. Turn and press. Baste raw edges together.
6. Cut seven 4"x width of fabric strips from the red burlap. Stitch the short ends together. Stitch down the center of the long strip with a large basting stitch. Repeat to make two rows of basting stitches. Gather the strip along the large basting stitch to create a ruffle.
7. Stitch or glue ruffle to the tree skirt.