Gather your supplies and get all your pine needles cut out. Depending on the size of your foam tree base, everyone will have a different count. For my largest one I used roughly 30-35 pieces.
Wrap your foam tree base with ribbon or tulle close in color to your paper choice. I found that tulle wraps a little more neatly though I managed to make the ribbon work fine too!
Starting at the bottom glue the wider pine needle cuts around in a circle following the foam base. Slightly overlap so that you are achieving good coverage.
Keep working your way up the entire tree base, gluing each piece on. Like I said before, the tedious part is really waiting for the paper to be cut out but otherwise it goes pretty quickly.