I found the fabric at JOanns for half off and thought it would look nice with blue and silver ornaments. It was in the drapery fabrics. I guessed at 2 yards and it was just the right amount. I didn't like the skirt that I had so I went with milk chocolate brown fabric. I had some sheer drapery fabric that I never used so I laid the brown fabric with right side up then the sheer with right side down and then batting on the sheer. I centered the tree skirt on the sandwhich layer and marked 3 inches from the outer edge of the original skirt. (I wanted a larger skirt and a bigger center hole. I then used my scissor and cut on the circle I just marked. I made the slit so the skirt could be placed under the tree. I made the center hole 1 inch deeper so it would fit around the larger tree stand I have.
I used an overcast stitch for the seam and left an opening so I could turn the skirt right side out.
the fabric is pintucked(?) I think that would be the term all over