1. With burlap folded, pin burlap together to stabilize the fabric. Cut a 38" half circle on the fold.
2. Fold burlap half circle in half again so it is wedge shaped and cut a 4" wedge at the point where the folds meet to make a hole for the tree trunk.
3. Open circle skirt and cut along one fold line to make an opening. Press.
4. Follow steps 1-4 for cotton fabric as well.
5. Lay burlap on top of lining wrong sides together, matching up edges and pin. Sew leaving an opening for turning.
6. Sew all edges of cotton skirt to burlap skirt, wrong sides together.
7. Cut 4 strips of burlap 5"x29" for burlap ruffle.
8. Cut 4 strips of fur 7"x29" for fur ruffle.
9. Sew all width ends of fur together with a 1/2" seam allowance. Trim seam allowance down to a 1/4" seam allowance.
10. Using basting stitch, sew 1/4" from one lengthwise edge of fur strip. Pull threads and gather the one side of fur strip until it is 89-1/2" long. Repeat with the burlap strips.
11. Fold non-gathered side, of burlap, inwards 1/2" to wrong side of fabric. Press then stitch close to edge. This step is optional and does not need to be repeated on fur ruffle because it will not fray.
12. Sew gathered burlap strip to outside of tree skirt with a 1/2" seam allowance. Press.
13. Sew gathered fur ruffle strip to outside skirt, underneath the burlap ruffle. Sew in the ditch of previous ruffle. Press.
14. Create 3 fur buttons from button kit and leftover fur fabric. Follow instructions on kit packaging.
15. Evenly place the 3 buttons on one side of skirt opening and hand sew down.
16. Create 3 buttonholes on other side of skirt opening, matching where buttons go through.
17. Insert buttons through buttonholes to close skirt.