It's pretty simple:
1. Go to a place that sells fake and dried flowers. The dried flowers are used in floral arrangement, they come in plastic wrapped bundles.
2. Separate the stems and select the "good stuff" from the bad. Pick out the twigs that are from 3-8" that look good.
3. Grab a large cup and dump in some diluted matte medium about 1:1 ratio.
4. Hold the "trunk" upside down and simply dip into the matte medium.
5. Then in a second cup or bowl, have your "leaves" ready to glue on to the tree.
6. The leaves are a mixture of Woodland Scenics coarse foams, light green fine turf, etc. Whatever season you choose.
7. Snip the trunks at an angle so they will poke into the styrofoam base easily.
Good luck! Mastiffdog