Step 1 Fold Paper bag so it is flat and easy to cut.
Step 2: Cut paper bag into half-inch- wide strips. Start at the opening and cut halfway down the bag.
Step 2: Open bag and stand it up.
Step 3: Hold base of bag with one hand and twist the middle of bag to create the trunk of the tree.
Step 4: Twist the bag strips together in twos to create branches.
Step 5: Tear colored paper or tissue paper into tiny pieces and glue them all over the branches of the tree. Or hang triangular white paper icicles for a winter scene. Used colored pencil for making bark lines and leaf lines.