I'd use a 9 or 10 degree ruler and make it like a circle quilt, with one spot open.

I did a 48” tree skirt with a 9 or 10 degree ruler. Easy to do. I cut the binding on the bias. Like how it turned out. I like the thin blades because it can be overlapped in the back and it is not noticeable. Mine is the red one. I made it after the beautiful gold one which was posted here years ago.
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Ronda K, I think a smaller version of this tree skirt would make a wonderful candle mat but use a filled in center.
Thank you for the link.

This is my favorite tree skirt to make and sell. I vary the size of my 'plates' to allow me to use a different number of prints. I also do them large (36" - 40" across) and a smaller one (24") for a table top tree. I pillowcase stitch them all the way around only leaving the center unsewn. Then I turn it, topstitch the edge and do whatever quilting it asks for. I bind the center hole and leave about 20" tails to tie it around the tree. I have family members who have used my tree skirts for years, not washed them carefully (!), thrown them into boxes to store and have everything laid on them and they show no sign of wear! BTW - if you make the small one, you can always change your mind and applique center circles on it and have a centerpiece for your table.

My first Dresden was a huge one. What I learned-
1. Use a start and stop fabric to keep your stitching smooth from one end to the other.
2. If it does not lay flat, figure out where the adjustment is needed, and add a narrow seam to make the “volcano” problem disappear. Sew from the wide end to the narrow end, so you are not stretching your blades.
3. Pin, pin, pin, pin! If your ends are not matching up, as long as they are just a little different, they can be trimmed even when you are finished with the plate. If they are way off, you are stretching too much as you feed the blades into the needle. Take the time to carefully remove the seam and try again. Starching well before beginning to cut the blades does make things easier.
Good luck.

Okay, thanks!

Maureen, your tree skirt is gorgeous, and I love the idea of letting it overlap.

klswift, I'm not sure what pillowcase stitching is ... I tried a quick search here and on google, but the words are so common that I can't figure it out ... is it like a french seam?

madamekelly, thank you so much for sharing what you learnt :) but I have to check, what is a start and stop fabric? Is it one that has a pattern repeat? or is that when you put some fabric through the sewing machine first, and don't cut it off, so the threads are all contained?

It's such a joy to be a part of this forum, thanks everyone for your assistance and suggestions :)

Put a little piece of doubled fabric through the needle first, and at the end. For long seams I use two, one at the beginning, and one at the end, or in between if I am “assembly line” sewing. To see how assembly line sewing works, go to YouTube and search for “Eleanor Burns, assembly line sewing”.